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Author: 


Nichols,  Henry  Wyman 


Title: 

A  method  of  determining 
costs  in  a  cotton  mill 

Place: 

New  Bedford 

Date: 

1915 


.^ 


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360*8 

^^^^  Nichols,  Henry  Wyman,  1872- 

^t«^  A  method  of  determining  costs  in  a  cotton  mill,  by 
Henry  W.  Nichols,  a.  b.  New  Bedford,  Mass.,  E.  An- 
thony &  sons,  inc.,  printers,  1915. 

115  p.    tables.    23*'".      ($3.00] 


^ 


.5 


1^  Cost/<^counting.    2.  Cotton  growing  and  manufacture. 


Library  of  Congress 
Copy  2. 


Copyright    A  398902 


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15-10859 


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LIBRARY 


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A  METHOD  OF 
DETERMINING  COSTS 


IN  A 


COTTON  MILL 


By  henry  W.  NICHOLS,  A.  B, 


NEW  BEDFORD,  MASS. 
E.  Anthony  &  Sons,  Inc.,  Printers 

1915 


i3« 
1«i 


COPYRIGHT  1915 

BY 

HENRY  W.  NICHOLS 


PEEFACE 

That  there  has  been  felt  for  some  time  the  need  of  a  work 
describing  an  accurate  method  of  determining  costs  in  a  cotton 
mill,  is  very  evident  to  anyone  in  touch  with  the  textile  field. 
It  is  a  subject  concerning  which  there  is  much  misapprehen- 
sion, the  term  cost  finding  being  applied,  in  some  cases,  to  the 
methods  adopted  when  seeking  a  figure  to  use  as  a  quotation 
on  a  new  fabric  the  mill  has  been  asked  to  quote  upon.  It 
is  evidently  not  realized,  in  a  case  of  this  kind,  that  such  a 
figure  can  be  but  an  estimate,  the  person,  no  doubt,  thinking 
that  by  some  subtile  means  the  mill  can  determine  the  cost  to 
a  nicety,  regardless  of  the  costs  of  any  previously  manufac- 
tured goods.  Nothing  could  be  further  from  the  facts  in  the 
case.  If  a  mill  is  to  figure  on  a  fabric  that  it  has  not  previous- 
ly manufactured,  it  must,  of  necessity,  base  its  quotation  on 
costs  previously  determined,  although  such  costs  may  be  for 
goods  differing  in  construction  from  the  ones  on  which  it  is 
to  estimate.  Such  quotations  must,  in  the  nature  of  the  case, 
be  estimates  only,  and  their  degree  of  accuracy  is  in  direct 
proportion  to  the  accuracy  with  which  the  costs  of  goods  pre- 
viously manufactured  have  been  determined. 

The  need,  therefore,  of  an  accurate  method  of  determin- 
ing costs  is  readily  apparent,  since  not  only  are  the  cost 
figures  of  vital  interest  when  considering  goods  already  manu- 
factured, but  they  become  of  equal,  if  not  more,  importance 
when  using  them  on  which  to  base  quotations  for  new  fabrics ; 
if  these  previous  costs  are  not  correct,  one  cannot  expect  the 
new  figures  to  be  accurate.  Indeed,  one  does  not  make  too 
strong  a  statement  by  saying  that  a  good  method  of  ascertain- 
ing the  cost  of  the  manufactured  product,  is  the  best  founda- 
tion on  which  to  build  the  efl&ciency  and  economy  of  a  mill. 

It  is  weU  to  consider  here  what  this  term  **Good  method" 
embraces,  when  applied  to  the  cost  figures  of  a  cotton  mill. 


There  can  be  no  argument  with  the  statement  that  a  method, 
to  be  of  any  value,  must  first  of  all  be  accurate,  although  there 
may  be  considerable  difference  of  opinion  as  to  the  methods 
to  be  adopted  to  obtain  this  accuracy,  and  also  as  to  the 
degree  of  accuracy  desired. 

However,  it  would  appear  that  a  method  of  cost  finding, 
to  be  accurate,  should  contain  one  main  feature;  namely, 
that  all  the  cost  of  any  one  article  shall  fall  on  that 
article  alone.  This  result,  manifestly,  cannot  be  obtained 
by  any  system  of  averages,  no  matter  how  ingenious- 
ly devised  and  carried  out.  Averages  are  simply  what  their 
name  implies,  no  more,  no  less;  and  they  cannot,  under  the 
best  of  conditions,  give  accurate  information  concerning  any 
separate  fabric,  but  can  only  treat  the  product  as  a  whole. 
The  writer  was  much  interested  in  hearing  described,  some 
time  ago,  the  method  adopted  in  determining  costs  in  a 
large  department  store :  how  the  concern  is  divided  into  its 
separate  departments  and  how  each  department,  although  it 
may  be  no  more  than  a  glove  counter,  or  a  handkerchief 
counter,  is  considered  as  a  store  in  itself  and  has  charged  to 
it  the  proper  amounts  for  rental,  advertising,  heating,  light- 
ing, and  so  on. 

It  may  be  a  far  cry  from  a  department  store  to  a  cotton 
mill,  and  yet  there  is  this  analogy :  a  cost  system  in  a  cotton 
mill,  to  be  accurate,  should  treat  each  style  of  goods  being 
made,  exactly  as  a  department  store  treats  its  separate 
departments;  and  there  should  be  fastened  to  each  distinct 
style  its  proper  amount  of  all  manufacturing  expense,  no 
matter  whether  this  expense  be  for  labor,  raw  material, 
or  any  one  of  the  numerous  other  items  incidental  to 
manufacturing. 

In  the  second  place,  a  cost  system,  to  be  of  use,  must  not 
only  be  accurate  but  must  also  be  so  devised  that  it  will  be 
readily  adaptable  to  the  mill  in  which  it  is  to  be  used.  A 
manufacturing  concern  would  not,  ordinarily,  consider  a 
comparatively  small  additional  outlay,  if  by  so  doing  it 
could  obtain  accurately  the  manufacturing  cost  of  each  of  its 
different  products. 


On  the  other  hand,  if  to  obtain  this  information  means 
radical  changes  in  its  methods  of  operation,  with  consequent 
friction  in  its  various  departments  and  loss  in  production, 
the  mill  would  naturally  be  very  much  inclined  to  consider 
that  the  benefits  to  be  derived  from  knowing  accurately  the 
costs  would  hardly  compensate  them  for  the  interference  with 
their  organization.  For  this  reason,  any  method  of  cost 
accounting,  to  be  of  value  to  a  cotton  mill,  should  be  handled 
from  the  oflSce  end  almost  entirely.  There  are  methods  under 
which  considerable  of  the  work  falls  upon  the  heads  of  the 
different  manufacturing  departments,  but  such  work  cannot 
rightly  be  considered  a  part  of  the  duties  of  a  department 
head.  The  two  prime  requisites  of  the  manufacturing  end 
are  keeping  up  the  production  and  keeping  down  the  expense. 
Anything  that  tends  to  interfere  with  these  two  aims  must  be 
looked  at  askance. 

In  dealing  with  this  subject  of  cost  finding,  the  writer  has 
endeavored  to  keep  within  the  limits  demanded  by  the  above- 
mentioned  requirements.  To  some,  the  methods  advocated 
may  seem  tedious  and  involved ;  but  in  any  such  case  it  should 
be  understood  that  a  description,  to  be  of  value,  must  deal 
with  the  subject  in  considerable  detail,  and  that  the  actual 
putting  into  practice  of  the  method  described  is  frequently  a 
much  shorter  operation  than  would  appear  possible  from 
reading  a  description  of  the  same.  A  system  such  as  here 
described,  can  be  readily  handled  in  a  mill  of  average  size  by 
one  person  devoting  only  a  portion  of  his  time  to  it,  and 
certainly  the  results  would  justify  any  such  outlay. 

The  method  of  cost  finding,  illustrated  in  this  work,  must 
not  be  taken  to  fit  all  cases.  No  one  method  can  do  this,  since 
conditions  vary  greatly  with  different  mills.  It  has  been  the 
aim  to  illustrate  the  essential  principles  underlying  an 
accurate  cost  system,  and  it  is  left  to  the  reader  to  apply  them 
in  the  manner  most  suitable  to  his  own  case.  It  cannot  be  too 
strongly  advised  that  those  having  charge  of  such  work  have 
a  good  general  knowledge  of  all  departments  of  the  mill,  since 
only  in  such  case  can  one  intelligently  size  up  the  different 
situations  constantly  arising  in  a  mill  today,  any  one  of  which 
may  alter  the  details  of  the  work. 

5 


In  this  connection  it  is  not  out  of  place  to  state  that  the 
yonng  men  being  turned  out  by  the  textile  schools  of  the 
country  are  peculiarly  adapted  to  such  work.  They  are  as  a 
rule  men  of  a  good  general  education,  and,  having  completed 
a  course  in  a  textile  school,  they  are  able  to  grasp  the  aim  of 
such  work  and  adapt  it  to  the  different  conditions  they  meet 
with. 

The  figures  dealt  with  in  this  book  are  based  on  the 
production  for  one  week  of  fifty-four  hours  and  not  for  a 
quarter,  as  would  be  the  case  in  actual  practice.  For  the 
purpose  of  illustration,  this  answers  all  requirements  equally 
well,  and  at  the  same  time  gives  the  production  and  pay  for  a 
period  more  readily  grasped  by  the  reader. 

While  these  figures  for  production  and  pay  are  of  minor 
importance,  the  chief  aim  being  to  describe  a  cost  system,  yet 
the  writer  has  endeavored,  in  all  cases,  to  keep  within  the 
bounds  prescribed  by  good  mill  practice. 

Henry  W.  Nichols. 
New  Bedford,  Massachusetts,  1915. 


A  Method  of  Determining  Costs  in  a 

Cotton  Mill 


6 


INTEODUCTORY 

In  establishing  a  method  of  cost  finding  in  a  cotton  mill, 
it  is  first  essential  to  divide  the  different  departments,  and 
also  the  different  operations  in  each  department,  into  what 
may  be  termed  units,  each  separate  unit  to  embrace  only  those 
machines  that  perform  similar  functions  and  through  which 
the  stock  passes  in  practically  the  same  manner. 

Thus,  all  the  machinery  directly  connected  with  the  pick- 
ing operation  may  be  considered  as  a  unit  by  itself.  The 
same  is  true  of  the  carding,  also  of  the  drawing,  and  so  on, 
since  in  each  of  these  cases  the  conditions  of  pay  and  running 
are  practically  the  same.  To  cite  an  opposite  case,  in  a  mill 
operating  both  plain  and  fancy  looms,  it  would  not  be  correct 
to  consider  all  the  weaving  as  one  unit  since  the  conditions 
are  not  the  same  on  both  kinds  of  looms ;  a  fixer  does  not  have 
as  many  looms  in  his  section  if  he  is  on  fancies  as  is  the  case 
if  he  is  on  plain  work;  a  fancy  loom  requires  more  supplies 
than  a  plain  loom ;  and  many  other  conditions  will  be  found 
to  vary  in  different  mills.  Consequently,  in  such  cases,  the 
plain  looms  must  be  considered  as  one  unit  by  themselves, 
while  the  fancy  looms  should  be  considered  another  and 
distinct  unit. 

These  different  units  will,  of  course,  be  found  to  vary 
with  different  mills,  since  mills  differ  widely  in  their  organiza- 
tions; consequently,  no  list  can  be  given  that  will  cover  all 
circumstances.  In  case  the  reader  has  occasion  at  any  time 
to  make  such  a  division  of  a  mill,  the  only  advice  that  can  be 


Ill 


I 


given  is  what  has  been  stated  above  with,  perhaps,  the  addi- 
tional advice  that  in  case  of  any  serious  doubt  as  to  whether 
a  certain  portion  of  the  mill  should  be  made  a  separate  unit 
or  incorporated  with  some  other  unit,  then  the  safe  method  to 
follow  is  to  make  of  that  portion  a  distinct  unit,  since  this 
cannot  in  any  way  effect  the  accuracy  of  the  figures.  After  the 
different  units  into  which  the  mill  is  to  be  divided  have  been 
determined,  there  must  be  obtained  several  items,  these  items 
being  as  follows : 

a — Floor  space  occupied  by  each  unit. 

h — Cost  of  floor  space  occupied  by  each  unit. 

c — ^Value  of  machinery  in  each  unit. 

d — Power  required  to  drive  the  machinery  in  each  unit. 

Item  h  should  include  not  only  the  cost  of  the  construction 
of  that  part  of  the  building  occupied  by  the  unit,  but  also  the 
installation  of  all  apparatus  that  may  rightfully  be  considered 
as  a  part  of  the  building.  These  are  the  heating,  lighting,  fire 
protection  and  humidifying. 

Item  c  should  include  not  only  the  cost  of  the  bare  machin- 
ery in  the  unit,  but  also  such  other  items  as  the  cost  of  erect- 
ing, cost  of  shafting  and  transmission,  supplies  for  starting: 
in  short,  everything  necessary  to  put  the  machinery  into  run- 
ning order. 

In  case  an  accurate  cost  system  is  established  at  the  time 
the  mill  is  built,  it  is  a  simple  matter  to  divide  the  cost  of 
construction  and  machinery  in  such  a  way  that  the  cost  of  any 
particular  unit  will  fall  upon  that  unit.  Should,  however, 
such  a  cost  system  be  started  some  years  after  the  mill  is 
built,  then  it  is  a  much  more  difficult  problem  and,  in  the  case 
of  many  items,  estimates  only  can  be  obtained.  It  is,  never- 
theless, absolutely  necessary  that  the  mill  be  split  into  its 
several  units  and  the  several  items  obtained  for  each  unit  in 
as  correct  a  manner  as  possible,  if  accurate  cost  figures  for 
manufacturing  are  to  be  obtained. 

The  mill  that  will  serve  to  illustrate  the  methods  to  be 
described  in  this  work,  is  a  suppositional  cloth  mill  of  approx- 
imately 67,000  spindles,  running  on  both  carded  and  combed 


Unit 

Floor 
Space 

% 

Cost  of 
Floor  Space 

% 

Cost  of 
Machinery 

% 

H.  P. 

% 

Office 

5000 

1.78 

10000.00 

3.00 

. 

Picking 

5198 

1.85 

5156.41 

1.55 

12371.75 

1.24 

80 

3.41 

Carding 

10824 

3.85 

10607.52 

3.19 

56580.27 

6.96 

98 

417 

Combing 

7538 

2.69 

7387.24 

2.21 

49060.00 

6.04 

32 

1.86 

Drawing 

2328 

.83 

2281.44 

.68 

7288.50 

.90 

15 

.64 

Stubbing 

1600 

.57 

1568.00 

.47 

5111.52 

.63 

10 

.43 

First  Int 

2100 

.75 

2058.00 

.62 

9509.72 

1.17 

15 

.64 

Second  Int 

4284 

1.52 

4198.32 

1.26 

31211.52 

3.84 

50 

2.13 

Jacks 

17160 

6.10 

16816.80 

5.05 

86088.74 

10.59 

180 

7.66 

Warp  Spinning 

38200 

13.58 

37436.00 

11.24 

108845.96 

13.51 

740 

31.50 

Filling  Spinning 

34600 

12.30 

33908.00 

10.20 

98847.00 

12.16 

520 

22.12 

Spooling 

5200 

1.85 

5096.00 

1.53 

4923.00 

.61 

8 

.34 

Twisting  . 

6336 

2.25 

6209.28 

1.86 

17820.00 

2.19 

90 

3.83 

Warping 

5376 

1.91 

5268.48 

1.58 

6090.20 

.75 

5 

.21 

Slashing 

4158 

1.48 

4074.84 

1.22 

4870.00 

.60 

6 

.25 

Drawing-in 

2680 

.95 

2626.40 

.79 

396.87 

.05 

Plain  Weaving 

51860 

18.44 

84272.50 

25.30 

120245.68 

14.79 

250 

10.65 

Fancy  Weaving 

37224 

13.24 

60489.00 

18.16 

91406.80 

11.24 

230 

9.80 

Cloth  Room 

3600 

1.66 

3528.00 

1.06 

4190.00 

.52 

10 

.43 

Machine  Shop 

2585 

.92 

2533.30 

.76 

5000.00 

.62 

10 

.43 

Power 

9460 

3.36 

18920.00 

5.68 

94228.00 

11.59 

Storage 

24000 

8.50 

8640.00 

2.59 

Total 

281311 

100. 

333075.53 

100. 

S14085.53 

100. 

2349 

100. 

NOTE :   The  dollar  sign  is  not  used  in  this  work.      In  all  figures  representing 
dollars  and  cents,  the  decimal  point  comes  between  the  dollars  and  cents. 


8 


work  and  selling  its  cloth  in  the  grey.  The  units  into  which 
this  mill  has  been  divided  are  shown  on  page  9,  while  on  the 
same  line  with  each  unit  is  shown  the  floor  space;  cost  of 
floor  space;  cost  of  machinery,  if  any;  also  amount  of  H.  P. 
required  to  drive  the  machinery,  if  any. 

There  will  also  be  noted  a  per  cent,  column  attached  to 
each  item.  This  shows  what  per  cent,  each  item  bears  to  the 
total  of  its  own  column.  For  instance,  take  the  column  having 
the  heading  ** Floor  space'';  the  total  of  this  column  is 
281,311,  which  is  the  number  of  square  feet  occupied  by  all 
the  units.  The  office  occupies  5,000  sq.  ft. ;  then  5,000^281,311 
gives  the  percentage  that  the  floor  space  of  the  office  bears  to 
the  total  floor  space,  or  1.78%,  which  number  is  found  under 
the  per  cent,  column  next  to  the  floor  space,  and  on  the  same 
line  with  ** office". 


10 


Part  I 


LABOR  COSTS 

Cabd  Room 

Having  split  the  mill  into  its  different  units  and  attached 
to  each  unit  the  necessary  items,  we  are  prepared  to  take  up 
the  reports  from  the  various  departments,  both  as  regards 
production  and  pay. 

In  this  connection,  it  is  important  to  note  that  all  reports, 
with  which  the  person  figuring  costs  has  to  deal,  should  be  so 
made  up  that  the  different  items  required  may  be  readily 
drawn  off,  and  by  this  means  eliminate  any  needless  labor. 
It  is  also  essential  that  the  person  having  this  work  in  charge 
should  have  a  good  working  knowledge  of  the  organization 
of  his  mill,  and  thus  be  able  to  analyze  any  changing  condi- 
tions that  may  arise. 

The  layout  of  the  work  in  the  card  room  is  shown  on  the 
following  page,  and  since  it  is  necessary  to  have  a  thorough 
understanding  of  this  layout  in  order  to  comprehend  the  divi- 
sions that  will  be  made  when  determining  the  costs,  a  brief 
description  is  given. 

There  are  eight  different  numbers  of  hank  roving  being 
made  on  the  jacks— 8, 10,  12, 14, 16, 18,  20  and  25.  This  does 
not,  however,  exhaust  the  divisions  that  should  be  made,  since 
some  of  the  same  numbers  are  being  spun  from  different 
stock ;  while  in  one  case,  that  of  the  10  hk.,  not  only  is  it  made 
from  different  stock,  but  also  some  of  it  is  carded  and  some 
of  it  combed. 

These  different  conditions  must  be  taken  into  considera- 
tion, and  each  division  contain  only  that  hank  that  is  made 
from  the  same  stock,  run  through  the  same  machines,  and 

11 


stock. 

Picker. 

Cards. 

Combers 

Drawing. 

Slubbers. 

1st.  Int. 

2d.  Int. 

Jacks. 

1% 

12  oz. 

50  grs. 

Ca 

rded    Wo 
60  grs. 

rk 
.60  hk. 

1.04  hk. 

2.6    hk. 

8hk. 

1% 

12  oz. 

50  grs. 

60  grs. 

.60  hk. 

1.35  hk. 

3.5    hk. 

10  hk. 

1% 

12  oz. 

50  grs. 

Co 

55  grs. 

mbed  Wo 
60  grs. 

rk 
.60  hk. 

1.35  hk. 

3.5    hk. 

10  hk. 

1% 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.35  hk. 

3.5    hk. 

12  hk. 

1%E. 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.35  hk. 

3.5    hk. 

10  hk. 

1%  E. 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.65  hk. 

4.95  hk. 

14  hk. 

1% 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.65  hk. 

4.95  hk. 

14  hk. 

1% 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.65  hk. 

4.95  hk. 

16  hk. 

1% 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.65  hk. 

5.25  hk. 

18  hk. 

1% 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.65  hk. 

5.25  hk. 

20  hk. 

1  %  s.  i. 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.6.0  hk. 

1.65  hk. 

5.25  hk. 

18  hk. 

Ihk  B.  i. 

12  oz. 

50  grs. 

55  grs. 

60  grs. 

.60  hk. 

1.65  hk. 

5.25  hk. 

20  hk. 

1^  s.  i. 

10  oz. 

40  grs. 

50  grs. 

55  grs. 

.70  hk. 

2       hk. 

6.6    hk. 

25  hk. 

l%e  E 

10  oz. 

40  grs. 

50  grs. 

55  grs. 

.70  hk. 

2       hk. 

6.6    hk. 

25  hk. 

that  has  the  same  weight  on  each  machine.  Thus,  in  the 
layout  there  are  fourteen  different  hank  rovings  listed,  no  two 
of  which  are  run  under  exactly  the  same  conditions,  although 
in  several  instances  the  same  number  of  hank  roving  is  being 
turned  out  at  the  jacks. 

In  any  production  report  from  the  card  room,  that  is 
to  be  used  when  determining  costs,  the  production  of  each  of 
these  different  hank  rovings  must  be  listed  separately,  no  two 
being  combined. 

It  is  not,  however,  necessary,  when  making  out  the  pay 
roll,  to  make  the  divisions  shown  in  the  layout,  since  all  the 
10  hanks,  for  instance,  may  be  grouped  when  indicating  the 

12 


amount  of  pay ;  providing,  however,  that  the  piece-work  price 
is  the  same  in  each  case. 

The  production  sheet  of  the  card  room  shows  the  follow- 
ing, this  production  being  for  one  week,  and  showing  what  is 
produced  at  the  jacks : 


1% 

1^ 

1% 

1% 

l^E 

1%E 

1% 

1% 

1% 

1% 

l%s.i. 

l^s.l. 

l%s.i. 

l^oE 

Hank. 


Carded   Work 
8 

10 
Combed  Work 

10 

12 

10 

14 

14 

16 

18 

20 

18 

20 

25 

25 


Pounds  Run. 


3107 
4092 

2051 
6295 
2547 

255 
1374 
2857 
1230 

235 
1066 

101 
1494 

785 


Using  the  production  report,  together  with  the  layout  of 
the  card  room,  the  figures  should  be  assembled  in  such  a  way 
that  the  production  of  any  weight  or  hank,  at  any  one  of  the 
units,  may  be  readily  determined.  These  production  figures 
will,  of  course,  show  the  production  turned  out  at  the  jacks 
and  not  at  the  machine  for  which  the  figures  may  be  given. 
There  is  no  practical  method  of  determining  accurately  the 
number  of  pounds  any  one  machine  in  the  card  room  may  be 
turning  out,  and  this  is  not  necessary,  as  the  pounds  produced 

13 


at  the  last  process  or,  in  this  case,  the  jacks,  answers  all 
purposes. 

Such  a  sheet  is  shown  on  page  15.  Eeferring  to  this 
page,  the  production  of  any  one  of  the  weights,  at  any- 
machine,  is  readily  seen.  For  instance,  on  the  cards,  25,210 
lbs.  of  the  roving  produced  at  the  jacks  was  run  through  the 
cards  as  50  gr.  sliver,  while  2,279  lbs.  was  40  gr.  sliver.  These 
divisions  are  used  constantly  in  later  figures,  and  will  be 
referred  to  frequently. 

The  pay  roll  is  given  on  pages  16  and  17.  This  is 
divided  into  day  work  and  piece  work ;  also,  the  portion  deal- 
ing with  the  day  work  is  so  arranged  that  the  total  for  any 
one  unit  may  be  readily  drawn  off.  For  instance,  the  total 
for  general  expense  is  79.27 ;  for  picking,  it  is  30.76 ;  and  so  on. 
Having  this  sheet  arranged  in  this  manner  facilitates  the 
work  of  the  one  who  is  to  use  these  figures  and  who  must 
obtain  them  from  the  pay  roll. 

There  has  now  been  given  sufficient  information  with 
which  to  determine  the  labor  cost  at  any  unit  in  the  card  room. 
It  may  be  stated  here  that  the  term  labor  cost  embraces  all 
expense  for  labor  that  comes  in  direct  contact  with  the 
product  as  it  passes  through  the  different  manufacturing 
processes. 

Cost,  per  lb,,  at  pickers: — ^If  all  the  cotton  should  be 
passed  through  the  pickers  at  practically  the  same  rate  of 
production,  the  labor  cost,  per  pound,  could  readily  be  deter- 
mined by  dividing  the  total  labor  pay  on  pickers  by  the  pounds 
produced  (the  pounds  produced  referring,  in  all  cases,  to  the 
pounds  turned  out  at  the  jacks). 

Should,  however,  there  be  a  different  rate  of  production 
on  the  different  kinds  of  cotton  being  nm,  it  would  not  be 
correct  to  say  that  all  the  cotton  is  costing  the  same  per  lb. 
to  run.  The  picking  cost,  however,  is  so  small  that  results 
would  hardly  justify  one  in  making  a  separation,  unless, 
indeed,  the  circumstances  should  be  exceptional. 

In  order,  however,  to  illustrate  all  cases,  wherever  there 
is  any  difference  in  the  theoretical  production  of  any  one 
unit,  it  will  be  assumed  that  a  separation  is  to  be  made. 

14 


HANK 
ROVING 

AND 
STOCK 

IH 
8hk 

VA 

lOhk 

K 

VA 
lOhk 

c 

VA 

E 

lOhk 

VA 
12hk 

VA 

E 

14hk 

1% 
14hk 

1% 
16hk 

1% 
18hk 

1% 
s.i. 
18hk 

1% 
20hk 

V/2 

s.i. 
20hk 

1^ 
s.i. 
25hk 

1%6 

E 
25hk 

Total 

Picker 

12  oz.. 

3107 

4092 

2051 

2547 

6295 

255 

1374 

2857 

1230 

1066 

235 

101 

25210 

10  oz.. 

1494 

785 

2279 

Cards 

eOgrs. 

3107 

4092 

2051 

2547 

6295 

255 

1374 

2857 

1230 

1066 

235 

101 

25210 

40grs. 

1494 

785 

2279 

Combers 

55grs. 

2051 

2547 

6295 

255 

1374 

2857 

1230 

1066 

235 

101 

18011 

50grs. 

1494 

785 

2279 

Drawing 

60grs. 

3107 

4092 

2051 

2547 

6295 

255 

1374 

2857 

1230 

1066 

235 

101 

25210 

55  grs. 

1494 

785 

2279 

Slubbers 

.60  hk. 

3107 

4092 

2051 

2547 

6295 

255 

1374 

2857 

1230 

1066 

235 

101 

25210 

.70  hk. 

1494 

785 

2279 

let  Int 

1.04  hk 

3107 

3107 

1.35  hk 

4092 

2051 

2547 

6295 

14985 

1.65  hk 

255 

1374 

2857 

1230 

1066 

235 

101 

7118 

2hk... 

1494 

785 

2279 

2d  Int. 

2.6  hk 

3107 

3107 

3.5hk 

4092 

2051 

2547 

6295 

14985 

4.95  hk 

255 

1374 

2857 

4486 

5.25  hk 

1230 

1066 

235 

101 

2632 

6.6hk 

1494 

785 

2279 

15 


Cabd  Eoom  Pay  Eoll  —  Day  Work 


Position 

Hrs. 

Rate 

Amount 

Total 

Overseer 

64 

.6666 

36.00 

Second  hand 

64 

.3171 

17.12 

Elevator  man 

64 

.1412 

7.62 

Scrubber 

64 

.1178 

6.36 

Sweeper 

64 

.0855 

4.62 

Waste  man 

64 

.1398 

7.55 

79.27 

Boss  picker 

64 

.1846 

9.97 

3  Picker  tenders 

*  162 

.1283 

20.79 

30.76 

Boss  grinder 

64 

.2460 

13.28 

« 

Ass't  grinder 

64 

.1733 

9.36 

4  Strippers 

216 

.1475 

31.86 

54.50 

Doubler  tender 

64 

.1398 

7.55      . 

2  Ribbon  tenders 

108 

.1398 

15.10 

Boss  comber 

64 

.3171 

17.12 

3d  Hand  combers 

64 

.1927 

10.41 

5  Comber  tenders 

270 

.1691 

45.65 

95.83 

3  Drawing  tenders 

162 

.1347 

21.82 

21.82 

3d  Hand  slubbers 

54 

.1927 

10.41 

2  Back  tenders — 1st  int. 

108 

.0962 

10.39 

3d  Hand  roving  frames 

64 

.2343 

12.65 

•. 

2  Roving  men 

108 

.1347 

14.55 

2  Speeder  oilers 

108 

.1347 

14.55 

62.55 

• 

344.73 

Card  Room  Pay  Roll  —  Piece  Work 


Hank   Roving. 

Amount. 

.60 

20.98 

.70 

2.23 

1.04 

1.83 

1.35 

15.40 

1.65 

9.37 

2.00 

3.62 

2.6 

5.30 

3.5 

34.73 

4.95 

17.63 

5.25 

10.96 

6.6 

12.22 

8. 

14.42 

10. 

53.43 

12. 

48.34 

14. 

15.85 

16. 

33.83 

18. 

32.24 

20. 

6.02 

25. 

53.30 

Total  piece  work, 

391.70 

Total  day  work, 

344.73 

Total  card-room  pay  roll. 

736.43 

16 


17 


In  the  case  of  the  mill  being  used  as  an  illustration,  the 
theoretical  weekly  production  of  a  picker  on  10  oz.  laps  is 
taken  at  8,640  lbs.,  and  on  12  oz.  laps,  at  10,260  lbs. 

The  labor  cost  on  the  pickers  is  30.76,  and  it  is  necessary 
to  split  this  amount  between  the  two  different  weights  being 
ran.  Since  the  more  pounds  the  picker  turns  off  in  a  given 
time,  the  smaller  is  the  cost  per  pound,  the  reciprocal  of  the 
numbers,  showing  the  theoretical  production,  must  be  used 
when  obtaining  the  percentage  that  the  cost  of  each  bears  to 
the  whole. 

100  is  divided  by  each  of  the  numbers  representing  the 
theoretical  production,  and  each  result  multiplied  by  its  own 
pounds  run.  The  percentage  that  any  one*  of  these  latter 
results  bears  to  the  sum  of  the  results,  gives  the  percentage 
of  the  labor  cost  chargeable  to  its  production.  This  is  more 
fully  illustrated  in  the  following  figures,  which  give  the  labor 
cost  per  lb.  on  picking. 

100-^8640  (theoretical  production  on  10  oz.  laps)  =.01157 
.01157X2279  (lbs.  run)=26.36 

100-7-10260  (theoretical  production  on  12  oz.  laps)  =.00974 
.00974X25210  (lbs.  run)=245.54 
26.36+245.54=271.90 

26.36^271.90=.097  or  9.7%  to  be  charged  to  10  oz.  work. 
245.54--271.90=.903  or  90.3%  to  be  charged  to  12  oz.  work 
9.7%  of  30.76  (labor  cost)=2.98 
90.3%  of  30.76=27.78 
2.98  (cost)^2279  (lbs.  run)=.001308  labor  cost  per  lb.  for 

picking  on  10  oz.  work. 
27.78  (cost)--25210  (lbs.  run)=  001102  labor  cost  per  lb.  for 

picking  on  12  oz.  work. 

Cost,  per  lb,,  at  cards:— In  the  carding,  also,  the  theo- 
retical production  varies  with  the  different  stocks  run,  and 
what  was  stated  under  picking  cost  in  regard  to  taking  this 
point  into  consideration,  applies  equally  well  here.  In  figur- 
ing the  cost  on  the  cards  the  theoretical  production  will  be 
considered,  and  dealt  with  in  exactly  the  same  manner  as 
with  the  pickers,  giving,  however,  no  explanations  of  the 
mathematical  work.  The  theoretical  production  on  the  cards, 
for  the  various  weights  being  run,  was  taken  as  follows : 

18 


Grains 

IVs 

Carded 
1% 

Combed 
1% 

ly^E 

1% 

l%s.l 

iy2S.L 

IV2S.I 

V/ie  E 

50 
40 

500 

450 

470 

475 

390 

865 

310 

256 

378 

The  pounds  run  of  each  group  are  obtained  from  the 
sheet  shown  on  page  15,  while  the  following  figures,  which 
show  the  cost  per  lb.  of  each,  are  carried  through  in  ex- 
actly the  same  manner  as  was  done  under  picking. 


Theo. 
Prod. 

lbs.  run 

■ 

^0 

Total 
Cost 

Propor- 
tional  Cost 

lbs. 

Cost 
per.  lb. 

100^ 

256— 

.391X 

1494- 

584.15= 

.09X 

54.50- 

4.91-i- 

1494— 

.003286 

100-;- 

378= 

.264X 

785- 

205.24= 

.032X 

1.74-^ 

785= 

.002216 

100-;- 

500- 

.2    X 

3107- 

621.40- 

.096X 

5.23-^ 

3107= 

.001683 

100-^ 

450= 

.222X 

4092- 

908.42= 

.14X 

7.63-^ 

4092- 

.001864 

100-^ 

470- 

.213X 

8346- 

1777.70— 

.275X 

14.99^ 

8346- 

.001795 

100-^ 

475- 

.21  X 

2802= 

588.42= 

.091X 

4.96-^ 

2802- 

.001770 

100-^ 

390- 

.256X 

5696- 

1458.28= 

.225X 

12.26-f- 

5696= 

.002152 

100-^ 

365- 

.274X 

1066- 

292.08= 

.0451X 

2.46-^ 

1066= 

.002307 

100-^ 

310- 

.322X 

101= 

32.52= 

.0051X 

.48-^ 

101= 

.002772 

Cost,  per  lb,,  at  combers: — The  combing  unit  presents 
another  instance  where  the  theoretical  production  may  be 
employed  if  thought  best;  otherwise  the  cost  per  lb.  is  ob- 
tained by  dividing  the  total  amount  paid  for  combing,  by  the 
pounds  run.  In  this  case  the  theoretical  production  will  be 
considered,  this  production  being  taken  as  follows : 


Grs. 

IV4 

1%E 

1% 

l%s.l. 

l^s.i. 

l%s.i. 

l%eE 

55 
50 

800 

800 

800 

700 

700 

650 

800 

Referring  to  the  table  shown  on  page  15  to  obtain  the 
number  of  pounds  run,  in  each  of  the  above  groups,  also 
taking  from  the  pay  roll  the  amount  expended  for  combing, 
the  following  figures  are  obtained: 


19 


Theo. 
Prod. 

lbs. 
run 

% 

Total 
Cost 

Propor- 
tionaf  Cost 

Ibs. 

Cost 
per  lb. 

100-^ 

650- 

.154X 

1494= 

230.08= 

.0884X 

95.83= 

8.47-J- 

1494= 

.005670 

100-*- 

800= 

.125X 

785= 

98.13= 

^ 

100-J- 

800- 

J25X 

8346- 

1043.25- 

100+ 

800- 

.125X 

2802- 

350.25= 

.8474X 

95.83= 

81.20-!- 

17629- 

.004606 

100-s- 

800= 

.125X 

5696- 

712.00= 

100-i- 

700= 

.143X 

1066= 

152.44= 

-. 

100-4- 

700= 

.143X 

101= 

14.44= 

.0642X 

95.83- 

6.15-s- 

1167= 

.005270 

Taking  each  hank  by  itself,  on  all  roving  frames,  and 
treating  as  above,  the  following  is  obtained : 


Cost,  per  lb.,  at  draw  frames :— The  drawing  cost  is  so 
small  that,  even  with  some  of  the  work  on  two  process  and 
some  on  three,  one  would  hardly  be  justified  in  making  any 
division.  None  will  be  made  here,  the  cost  on  the  draw 
frames  simply  being  divided  by  the  pounds  run  in  order  to 
obtain  the  cost  per  lb. 

21.82  (cost  on  draw  frames )h-27,489  (lbs.  run)=  000794,  cost 
per  lb. 

Cost,  per  lb,,  at  roving  f rames :— Under  this  heading 
there  is  met,  for  the  first  time,  labor  that  divides  itself  into 
two  groups,  due  to  the  methods  of  payment.  First,  there  are 
the  operatives  who  run  the  machines  and  are  paid  by  the 
piece  or,  in  other  words,  according  to  the  amount  of  work 
turned  off ;  there  are  also  those  operatives  whose  work  brings 
them  in  contact  with  the  different  frames  and  who  are  paid 
by  the  day ;  these  are  the  oilers,  roving  men,  doffers  and  so  on. 
Considering  first  those  operatives  who  are  on  piece  work; 
each  operative  deals  directly  with  a  particular  hank  roving 
and  it  is  a  simple  matter  to  determine  the  cost  per  lb.  of  each 
hank  on  this  work,  provided  the  production  reports  show  the 
pounds  run  on  each  hank  and  the  pay  roll  shows  the  amount 
paid  for  piece  work  on  each  hank,  both  of  which  points 
should  be  provided  for. 

Taking  up  first  the  .60  hk.  roving  on  the  slubbers ;  the 
pay  roll  shows  a  total  of  20.98  expended  for  piece  work  on 
this  count,  and  the  production  report  shows  a  total  of  25,210 
lbs.  run  on  this  count,  then 
20.98-^25,210=.000832,  cost  per  lb.  of  piece  work  on  .60  hk. 

20 


Hank. 

Pay. 

Pounds  Run. 

Cost  per  lb. 

.60 

20.98 

25,210 

.000832 

.70 

2.23 

2,279 

.000978 

1.04 

1.83 

3,107 

.000589 

1.35 

15.40 

14,985 

.001028 

1.65 

9.37 

7,118 

.001316 

2.00 

3.62 

2,279 

.001588 

2.6 

5.30 

3,107 

.001706 

3.5 

34.73 

14,985 

.002318 

4.95 

17.63 

4,486 

.003930 

5.25 

10.96 

2,632 

.004164 

6.6 

12.22 

2,279 

.005362 

8. 

14.42 

3,107 

.004641 

10. 

53.43 

8,690 

.006148 

12. 

48.34 

6,295 

.007679 

14. 

15.85 

1,629 

.009729 

16. 

33.83 

2,857 

.011841 

18. 

32.24 

2,296 

.014042 

20. 

6.02 

336 

.017917 

25. 

53.30 

2,279 

.023387 

Apportioning  day  labor  on  roving  frames: — There  are 
three  methods  generally  adopted  when  splitting  the  cost  of 
day  labor  on  the  roving  frames,  (a)  according  to  the  number 
of  spindles,  or  frames,  on  each  hank  (the  term  hank  here  in- 
dicating the  final  hank  roving  produced  by  the  last  roving 
process),  (b)  according  to  the  production  on  each  hank,  and 
(c)  according  to  the  total  piece  work  cost  of  each  hank  on  the 
roving  frames. 

21 


^f^^ 


No  one  of  these  methods  can  be  said  to  fit  perfectly  aU 
cases  of  day  labor.    Take,  for  instance,  the  oilers  and  doffers. 
In  the  case  of  the  oilers,  the  number  required  depends  directly 
upon  the  number  of  frames  or  spindles  being  run,  and  the 
cost  of  this  labor  may  be  correctly  apportioned  on  this  basis. 
In  the  case  of  the  doffers,  however,  this  is  not  true,  since  a 
frame  on  a  fine  hank  does  not  require  as  much  attention  from 
this  class  of  abor  as  does  a  frame  on  a  coarser  hank.    The 
cost  of  this  labor  would  be  more  correctly  apportioned  if 
based  on  the  pounds  produced.    To  work  out  each  class  of 
day    abor  according  to  a  different  percentage  basis  would 
entail  labor  hardly  justified  by  the  results  that  would  be  ob- 
tamed.    The  difference  in  any  case  would  be  very  slight     It 
remams   therefore,  to  select  that  one  of  the  three  methods 
that  best  fits  the  varying  conditions.    The  spindle  basis,  also 
the  production  basis,  have  been  touched  upon  and  there  re- 
mains the  cost  basis.    If  the  total  pomids  produced  of  each 
different  hank  on  the  jacks,  is  multiplied  by  the  total  piece 
work  cost  per  lb.  on  all  roving  frames,  of  that  hank,  and 
these  results  used  as  a  percentage  basis  on  which  to  apportion 
the  day  labor  cost,  then  both  the  number  of  spindles  and  the 
pounds  run  will  have  an  influence  on  the  result,  since  the 
number  of  spmdles  it  takes  to  turn  out  a  given  production, 
in  a  given  time,  governs  the  piece  work  cosfper  lb.,  while  the 
pounds  produced  are  directly  used.    Taking  into  considera- 
tion all  the  conditions  that  are  to  be  met,  there  is  no  better 
smgle  method  of  apportioning  the  day  labor  cost  on  the 
roving  frames  than  by  the  cost  method. 

Instead  however,  of  finding  the  total  piece  work  cost  of 
each  of  the  different  hanks  being  made  on  the  jacks,  as  men- 
tioned above,  the  same  results  are  obtained,  and  with  much 
less  work,  by  finding  what  per  cent,  the  cost  of  day  work  bears 
to  the  piece  work  cost,  and  then  adding  that  per  cent,  to  the 
piece  work  cost  per  lb.  on  each  hank. 

First  find  the  total  cost  per  lb.  of  all  piece  work  on  all  the 
roving  frames  for  each  of  the  different  hanks  being  made  on 
the  jacks  The  following  table  shows  this,  the  piece  work 
cost  per  lb.  given  for  the  different  frames  being  those  pre- 
viously obtamed :  ^ 

22 


Machine. 

8hk. 

10  hk. 

12  hk. 

14  hk. 

16  hk. 

18  hk. 

20  hk. 

25  hk. 

Slubber. 

.000832 

.000832 

.000832 

.000832 

.000832 

.000832 

.000832 

.000978 

1st  Int. 

.000589 

.001028 

.001028 

.001316 

.001316 

.001316 

.001316 

.001588 

2nd  Int. 

.001706 

.002318 

.002318 

.003930 

.003930 

.004164 

.004164 

.005362 

Jack. 

.004641 

.006148 

.007679 

.009729 

.011841 

.014042 

.017917 

.023387 

Total  for 
piece  work 

.007768 

.010326 

.011857 

.015807 

.017919 

.020354 

.024229 

.031315 

The  day  work  cost  on  roving  frames,  as  shown  by  the 
pay  roll,  is  62.55,  while  the  total  cost  of  piece  work  on  the 
roving  frames,  also  shown  on  the  pay  roll,  is  391.70.  Divid- 
ing the  day  pay  by  the  piece  work  pay  gives  the  percentage 
that  must  be  added,  for  day  pay,  to  cost  per  lb.  of  piece  work 
on  each  hank. 

62.55--391.70=.15969  or  16%. 

Take  the  8  hk.,  for  an  illustration,  the  total  piece  work 
cost  on  roving  frames  for  the  8  hk.  is  .007768,  16%  of  .007768 
is  .001242  which,  added  to  .007768  gives  .009010  as  the  total 
cost  per  lb.  of  all  work  on  the  roving  frames. 

Taking  each  hank  roving  produced  on  the  jacks,  and 
treating  in  the  same  way  the  following  is  obtained :- 


8hk. 

10  hk. 

12  hk. 

14  hk. 

16  hk. 

18  hk. 

20  hk. 

25  hk. 

Piece  work 
cost,  per  lb. 

16%= 

.007768 
.001242 

.010326 
.001652 

.011857 
.001897 

.015807 
.002529 

.017919 
.002867 

.020354 
.003256 

.024229 
.003876 

.031315 
.005010 

Total  cost 

per  lb.  on 

rov.  frames 

.009010 

.011978 

.013754 

.018336 

.020786 

.023610 

.028105 

.036325 

There  remains  to  be  distributed  the  expense  that  is 
general  to  the  whole  room,  such  as  the  pay  for  the  overseer, 
second-hand,  and  so  on.  As  shown  by  the  pay  roll  this 
amounts  to  79.27.  As  this  labor  is  general  to  all  the  room,  it 
is  best  distributed  on  a  percentage  basis,  obtained  by  dividing 
this  amount  by  the  total  of  all  other  costs.  This  method  is 
the  same  as  the  one  explained  in  connection  with  the  distri- 
bution of  the  day  labor  on  the  roving  frames.  Since  the  cost 
of  the  whole  room  is  being  used,  there  must  be  as  many 
divisions  of  the  hank  rovings  as  are  required  by  the  different 
costs  on  the  various  machines. 

23 


«i 


The  total  pay  roll  of  the  card  room  amounts  to  736.43.  Of 
this  amount  79.27  is  for  the  general  expense  that  is  to  be 
distributed.  Then  736.43-79.27,  or  657.16  is  the  amount  of 
the  pay  already  distributed.  Dividing  79.27  by  657.16  gives 
the  per  cent,  that  should  be  added  to  the  cost  per  lb.,  so  far 
obtained,  of  the  different  hanks. 
79.27^^57.16=.1054  or  10.54%. 

The  summary  of  the  costs  in  the  card  room,  together 
with  the  addition  of  the  10.54%,  is  shown  in  the  followins: 
table. 

The  mathematical  accuracy  of  the  figures,  up  to  this 
point,  may  be  checked,  if  desired,   by  multiplying  the  total 


cost  per  pound  of  each  hank,  by  the  pounds  produced  of  that 
hank,  and  adding  the  results  thus  obtained.  This  sum  should 
be  the  same  as  the  total  of  the  card  room  pay  roll,  allowing  a 
few  cents  one  way  or  the  other  for  the  incompleteness  of  the 
decimals. 

If  the  8  hk.  had  been  run  three  process,  instead  of  four, 
the  methods  that  have  been  followed  would  have  applied 
equally  well. 

In  case  any  of  the  roving  frame  tenders  are  not  paid  on 
the  piece  work  basis,  then  the  cost  on  those  frames  may  be 
obtained  by  following  the  method  described  under  *  *  Spinning 
Room.'' 


Carded 


r ^ 

Machine 

1% 
8hk. 

1% 
10  hk. 

1% 
10  hk. 

1%  E. 
10  hk. 

1% 
12  hk. 

.001102 

1%  E. 
14  hk. 

Pickers 

.001102 

.001102 

.001102 

.001102 

.001102 

Cards 
Comber 

.001683 

.001864 

.001795 
.004606 

.001770 
.004606 

.001795 
.004606 

.001770 
.004606 

Drawing 

.000794 

.000794 

.000794 

.000794 

.000794 

.000794 

Roving 

.009010 

.011978 

.011978 

.011978 

.013754 

.018336 

Total 

.012589 

.015738 

.020275 

.020250 

.022051 

.026608 

10.54%  = 

.001327 

.001659 

.002137 

.002134 

.002324 

.002805 

Total  cost  per  lb. 
in  card  room 

.013916 

.017397 

.022412 

.022384 

.024375 

.029413 

1% 
14  hk. 

1% 
16  hk. 

1% 
18  hk. 

1%  s.i. 
18  hk. 

1% 
20  hk. 

1  %  8.i. 

20  hk. 

1  %  s.i. 
25  hk. 

l%eE 
25  hk. 

.001102 

.001102 

.001102 

.001102 

.001102 

.001102 

.001308 

.001308 

.002152 

.002152 

.002152 

.002307 

.002152 

.002772 

.003286 

.002216 

.004606 

.004606 

.004606 

.005270 

.004606 

.005270 

.005670 

.004606 

.000794 

.000794 

.000794 

.000794 

.000794 

.000794 

.000794 

.000794 

.018336 

.020786 

.023610 

.023610 

.028105 

.028105 

.036325 

.036325 

.026990 

.029440 

.032264 

.033083 

.036759 

.038043 

.047383 

.045249 

.002845 

.003103 

.003401 

.003487 

.003875 

.004010 

.004994 

.004769 

.029835 

.032543 

.035665 

.036570 

.040634 

.042053 

.052377 

.050018 

24 


25 


Spinning   Boom 

The  miU  being  used  as  an  iUustration  has  ring  frames 
only.  As  the  stock  passes  from  one  department  of  the  mill 
to  another,  it  is  absolutely  necessary,  in  order  to  have  a  clear 
understanding  of  the  methods  adopted  when  finding  the  costs, 
to  have  clearly  in  mind  the  organization  of  the  mill.  By  this 
means  only  can  one  attach  the  costs  of  one  department  to  the 
proper  product  in  another  department. 

The  different  yams  being  spun  in  the  spinning  room 
also  the  different  rovings  and  stock  used  for  each  yarn,  are 
shown  in  the  following  table : 


Hank  Roving  and  Stock. 


8  hk. — 1  %  carded 

10  hk. — 1%  carded 
10  hk. — 1^  combed 
•  10  hk. — 1  ^  E.  combed 
12  hk. — 1%  combed 

14  hk. — 1%  E.  combed 
14  hk. — 1%  combed 
16  hk. — 1%  combed 
18  hk. — 1%  combed 
18  hk. — 1  %  a.1.  combed 

20  hk. — 1%  combed 
20  hk. — 1%  s.i.  combed 
25  hk. — 1  %e  B.  combed 
25  hk. — 1%  8.1.  combed 


Warp. 


35s 

40s 

45s 

50s 
45s  hard  twist 

55s 

60s 
65s  hard  twist 

70s 

80s 

908 


Filling. 


40s 
50s 

458 

60s 


lOOs 


120s 


708 

75s 

85s 

90s 

100s 

120s  hard  twist 
120s 
130s 


The  production  report  of  the  ring  spinning  room  should 
always  show  the  different  counts  being  run,  the  number  of 
spmdles  on  each  count  and  the  pounds  run  on  each  count 

The  production  sheet  is  as  follows : 

26 


Warp 

Fttjjng 

Counts. 

Spindles. 

Pounds. 

Counts. 

Spindles. 

Pounds. 

35s 

2465 

2507 

40s 

131 

118 

40s 

496 

420 

45s 

2588 

1887 

45s 

1121 

817 

50s 

5142 

3193 

45s  hard  twist 

1330 

609 

60s 

2560 

1221 

50s 

3237 

2010 

70s 

1376 

520 

55s 

3570 

1960 

75s 

3234 

1106 

608 

6148 

2988 

85s 

1518 

437 

65s  hard  twist 

926 

250 

90s 

2330 

608 

70s 

2188 

827 

100s 

1022 

230 

80s 

5374 

*     1693 

120s 

1105 

190 

90s 

4463 

1205 

120s  hard  twist 

6111 

770 

100s 

444 

100 

130s 

4745 

688 

120s 

3433 

587 

Totals 

35195 

15973 

31862 

10968 

The  pay  roll  of  the  spinning  room  is  as  follows 


Position. 

Amount. 

Overseer 

33.00 

Second-hand 

18.00 

6 

Section  hands 

69.60 

1 

Oiler 

9.00 

2 

Roving  men 

19.00 

10 

Doffers 

64.80 

14 

Cleaners 

87.50 

2 

Banders 

16.00 

1 

Scrubber 

5.80 

322.70 

Spinners: — Warp  - 
Filling- 


-275  sides  @  .0161=239.08 
-249  sides  @  .0183=246.06 


27 


485.14 


!i, 


i- 


Cost  finding  in  the  spinning  room  adapts  itself  to  the 
spmdle  basis  more  readily  than  in  any  other  department  of 
the  mill.    With  practically  every  division  of  the  help  it  holds 
true  that  the  number  employed  depends  directly  upon  the 
number  of  frames,  or  in  other  words,  the  number  of  spindles 
in  the  room.    Thus,  the  number  of  section  hands,  the  number 
of  oilers,  the  number  of  cleaners  and  so  on,  are  in  all  cases 
determmed  by  the  number  of  spindles.    There  is,  however  an 
exception  to  this  general  rule,  namely,  the  doffers,  since  the 
class  of  work,  rather  than  the  number  of  spindles,  may  more 
correctly  be  said  to  govern  the  number  employed.    To  make 
a  distmction  in  the  distribution  of  the  cost  of  this  one  item 
would  hardly  be  justified  by  the  results  obtained,  and  it  con- 
sequently may  be  stated  that  there  is  no  better  method  of 
handling  the  cost  in  the  spinning  room  than  on  the  spindle 
basis. 

Referring  to  the  pay  roll  of  the  spinning  room,  the  price 
paid  the  spinners  is  slightly  more  on  the  filling  than  on  the 
warp,  and  it  is,  therefore,  necessary  to  keep  these  two  classes 
of  work  separate  when  finding  the  cost  per  spindle.  The 
method  adopted  may  be  summarized  as  follows  :• 
Let  A=number  of  spindles  on  warp. 

B=      «'      "        ««        «    filling. 

C=cost  per  spindle  of  general  expense. 

D==  "      <'        <<      (< 

Then 
Total  cost  of  general  expense  -4-  (A  +  B)=C. 
Total  cost  of  spinners  on  warp  -=-  A=D. 
Total  cost  of  spinners  on  filling  -f-  B=E. 
C  +  D=total  cost  per  spindle  on  warp.  *■ 

C  -I-  E=total  cost  per  spindle  on  filling. 

After  having  obtained  the  cost  per  spindle,  the  cost  per 
pound  of  any  count  of  warp,  or  filling,  is  obtained  by  multi- 
plying the  total  number  of  spindles  run  on  that  count,  by  the 
cost  per  spindle  of  the  warp  yam,  if  it  is  a  warp  yam  being 
dealt  with ;  or  if  it  is  filling,  then  the  cost  per  spindle  of  the 
filling  is  used.    The  result  thus  obtained  is  divided  by  the 

28 


spinners  on  warp. 
"        "   filling. 


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pounds  run  on  that  count  and  this  result  gives  the  cost  per 
pound  of  that  yam.  Take  the  case  of  the  mill  being  used  as 
an  illustration,  the  pay  roll  shows  a  total  of  322.70  as  the 
cost  of  the  general  help;  239.08,  cost  of  spinners  on  warp,  and 
246.06,  cost  of  spinners  on  filling.  There  are  35,200  spindles 
on  warp  yarn  and  31,872  spindles  on  filling  yam,  making 
a  total  of  67,072  spindles. 

Then, 
322.70-T-67,072=.004811  cost  per  spindle  of  general  help. 
239.08-f-35,200=.006792  cost  per  spindle  of  warp  spinners. 
246.06^31,872=.007721  cost  per  spindle  of  filling  spinners. 
.004811+.006792=  011603  total  cost  per  spindle  on  warp. 
.004811+.007721=  012532  total  cost  per  spindle  on  filling. 

K  now,  the  cost  per  pound  of  the  35s  warp  yam  is  to  be 
determined,  the  equation  will  be 

.011603  (cost  per  sp.  on  warp)  X2465  (spindles  run  on  35s) 
2507  (pounds  of  35s  warp  produced) 

equals  .011408,  spinning  cost  per  pound  of  35s  warp.  The 
table  on  page  29  shows  the  cost  per  pound  in  the  spinning 
room,  of  the  different  yams  being  run,  and  in  each  case  the 
result  has  been  worked  out  in  the  above  manner. 


Wabp  Pbepabation  Eoom 

The  methods  of  handling  the  warp  yam,  after  it  leaves 
the  spinning  room,  varies  with  different  mills.  In  the  case 
of  the  mill  being  used  as  an  illustration,  it  will  be  assumed 
that  the  processes  of  spooling,  twisting,  warping,  slashing  and 
drawing-in  are  included  in  one  department  and  under  one 
overseer. 

The  pay  roll  of  this  department  is  shown  on  page  31. 

Before  the  different  sub-divisions  of  this  department  can 
be  taken  up  separately,  it  is  first  necessary  to  split  the  cost 
of  the  general  expense  and  attach  to  each  process  its  own 
share  of  this  cost.  This  is  best  carried  out  on  the  productive 
labor  cost  basis. 

30 


Position. 

Amount. 

Total. 

Overseer 

24.00 

Second-hand 

16.00 

40.00  general 

Third-hand  on  spoolers 

11.00 

One  yarn  boy  on  spoolers 

8.00 

19.00  spoolers  only 

SPOOLING. 

Count. 

Pounds  run. 

Price  per 
100  lbs. 

Amount. 

35 

2507 

.48 

12.03 

40 

420 

.50 

2.10 

45 

1426 

.54 

7.70 

50 

2010 

.58 

11.66 

55 

1960 

.60 

11.76 

60 

2988 

.64 

19.12 

65 

250 

.70 

1.75 

70 

827 

.76 

6.29 

80 

1693 

.90 

15.24 

90 

1205 

1.15 

13.86 

100 

100 

1.50 

1.50 

120 

587 

2.00 

11.74 
13.00 

114.7  5 — spooling 

TWISTERS. 
1  section  hand 

4  twister  tenders 

43.20 

2  doffers 

16.00 

3  tieing-over  and  cleaning 

21.00 

1  band-man  and  rail  washer 

10.00 

103.20 — twisters 

WARPERS. 

3  warper  tenders 

30.75 

3  tieing-in  girls 

24.75 

1  man  changing  beams 

9.00 

64.50 — warpers 

SLASHERS. 

3  slasher  tenders 

41.25 

2  helpers 

16.50 

57.75 — slashers 

DRAWING-  AND  TWISTING-IN. 

359.90 

1 

359.90 — drawing- 
and  twisting-in 

31 


According  to  the  pay  roll,  the  amount  of  the  general  ex- 
pense is  40.00 ;  the  productive  labor  cost  for  spooling  is  19.00+ 
114.75,  or  133.75;  for  twisting  it  is  103.20;  for  warping,  64.50; 
for  slashing,  57.75;  and  for  drawing-  and  twisting-in  it  is 
359.90.    The  total  productive  labor  cost  is  719.10. 

The  percentage  that  the  productive  labor  cost,  on  any  one 
process,  bears  to  the  total  productive  labor  cost,  gives  the  per- 
centage of  general  cost  to  be  charged  to  that  process. 

To  illustrate,  the  productive  labor  cost  on  spooling  is 
133.75,  the  total  productive  labor  cost  is  719.10,  then  133.75^ 
719.10=.186,  or  18.6%.  18.6%  of  40.00  (general  cost)=7.44, 
amount  of  general  cost  to  be  charged  to  the  operation  of 
spooling. 

This  method  is  adopted  in  the  following  table,  which 
splits  the  general  cost  between  the  different  sub-divisions : 


Process. 


Spooling, 
Twisting, 
Warping, 
Slashing, 
Drawing-  and  twisting-in. 


Productive 
Labor  Cost. 


Totals, 


133.75 

64.50 

57.75 

103.20 

359.90 


Percent,  of  Total. 


18.6 

8.97 

8.03 

14.35 

50.05 


719.10 


100.00 


Amount  of 
General  Expense. 

7~44 
3.59 
3.21 
5.74 
20.02 


40.00 


Cost,  per  lb.,  on  spooling : — Spooler  tenders  are  usually 
paid  so  much  a  hundred  pounds,  the  price  varying  with  the 
counts  of  the  yam.  In  such  cases  the  cost  per  pound,  so  far 
as  the  spooler  tenders  themselves  are  concerned,  is  obtained 
by  dividing  the  pay  per  hundred  pounds  by  100. 

If  the  tenders  are  paid  by  the  day,  the  best  method  to 
adopt  is  the  spindle  basis  and  apply  it  the  same  as  in  the 
case  of  the  spinning. 

It  is  seen  from  the  pay  roll  shown  on  page  31  that  in 
this  case  the  tenders  are  paid  on  the  piece  work  plan.  There 
remains,  however,  to  be  divided,  the  general  expense  on  the 
spoolers.  This  general  expense  amounts  to  19.00  (section 
hand  and  yam  boy)  +7.44  (portion  of  general  expense)  mak- 
ing a  total  of  26.44. 

32 


This  amount  should  be  split  between  the  different  counts 
run,  on  the  productive  labor  cost  basis. 

Amount  to  be  apportioned=26.44. 

Cost  of  spooler  tenders=114.75. 

26.44^114.75=.230413,  or  23.0413%. 

If  now,  23.0413%  of  the  cost  per  pound  for  spooler  tenders 
on  any  count,  be  added  to  the  cost  per  pound  for  spooler 
tenders  on  that  count,  the  result  will  give  the  total  spooling 
cost  per  pound  of  the  count. 

To  illustrate,  the  pay  for  spooling  35s  is  .48  a  hundred 
pounds,  or  .0048  per  pound  (see  pay  roll). 

23.0413%  of  .0048=.001105. 

.0048+.001105=.005905  total  labor  cost  per  pound  on 
spooling  35s. 

This  method  is  adopted  in  the  following  table,  which 
shows  the  labor  cost  per  pound  on  spooling: 


Count. 

Productive  Labor  Cost, 
Per  Pound. 

Productive  Labor  Cost 
Per  Pound +  23.0413%. 

35 

.0048 

.005905 

40 

.005 

.006152 

45 

.0054 

.006644 

50 

.0058 

.007136 

55 

.006 

.007382 

60 

.0064 

.007874 

65 

.007 

.008612 

70 

.0076 

.009351 

80 

.009 

.011073 

90 

.0115 

.014149 

100 

.015 

.018456 

120 

•   .02 

.024608 

33 


Cost,  per  pound,  on  twisting: — The  total  labor  cost  on 
twisting  is  103.20  (labor)  +5.74  (portion  of  general  expense), 
which  totals  108.94. 

In  obtaining  the  cost  per  pound  on  twisters  the  spindle 
basis  is  adopted,  which  is  the  same  as  the  one  explained  un- 
der spinning.  In  this  connection  it  is  necessary  to  know  the 
number  of  spindles  run  on  each  count,  also  the  number  of 
pounds  of  each  count  produced.  The  production  report 
should  take  care  of  both  of  these  items. 

The  counts  run  on  the  twisters  under  consideration,  the 
number  of  spindles  on  each  count,  and  the  pounds  produced, 
are  given  in  the  following  table  :- 


Wabp  Yarn 


Count. 

Spindles. 

Pounds. 

40/2 

220 

412 

65/2 

32 

35 

65/2  hard  twist 

335 

210 

80/2 

650 

574 

120/2 

2475 

Filling  Yarn 

1185 

40/2 

52 

115 

120/4  hard  twist 

1036 

753 

Total,  4800 

Dividing  the  total  labor  cost  on  twisters  by  the  total 
spindles  run,  gives  the  cost  per  spindle. 

108.94  (total  labor  cost)-^4800  (total  spindles)  =022695  cost 
per  spindle. 

The  40/2  is  run  on  220  spindles,  which  turn  off  412 
pounds,  then  the  number  of  spindles  multiplied  by  cost  per 
spindle,  and  this  result  divided  by  the  pounds  produced,  will 
give  the  cost  per  pound,  or 

34 


220  (spindles  on  40/2)  X.022695  (cost  per  spindle) 

412  (lbs.  produced) 

equals  .012118  cost  per  lb. 

The  following  table  gives  the  cost  per  pound  of  each 
count  run  on  the  twisters  and  is  obtained  by  the  above 
method : 

Warp 


Count. 

Spindles. 

Cost  per  Spindle. 

Pounds  Run. 

Cost  per  Pound. 

40/2 

220 

.022695 

412 

.012118 

65/2 

32 

« 

85 

.020749 

65/2  hard  twist 

335 

M 

210 

.036203 

80/2 

650 

•« 

574 

.025699 

120/2 

2475 

« 

Filling 

1185 

.047400 

40/2 

52 

.022695 

115 

.010262 

120/4  hard  twist 

1036 

«« 

753 

.031224 

Cost,  per  pound,  on  warping: — ^In  dealing  with  the  warp- 
ers, and  all  later  machinery  in  a  cotton  mill,  an  element  en- 
ters into  the  work  that,  so  far,  has  not  been  encountered ;  that 
is,  from  the  time  the  yam  comes  to  the  warpers  it  is  handled 
as  belonging  to  a  certain  style  of  goods  and  in  dealing  with 
the  cost,  the  style  the  yarn  is  going  into,  and  not  the  count, 
should  be  considered.  In  other  words,  the  cost  per  pound  of 
warping  a  certain  style  should  be  the  end  aimed  for,  and  not 
the  cost  per  pound  of  warping  a  certain  count  of  yam. 

It  is  consequently,  essential  to  know  the  different  styles 
the  mill  is  making.  These  are  given  in  the  following  tables, 
together  with  other  information  that  may  not  exactly  be  con- 
sidered pertinent  at  this  point,  as  it  applies  more  directly  to 
the  weaving  process.  To  save  duplicating,  however,  it  is  in- 
cluded here. 

A  brief  explanation  of  these  tables  is  not  out  of  place  at 

this  point. 

35 


Fancy  Styles 


^ 


Plain  Styles 


style. 

Width. 

Sley. 

Pick. 

Warp. 

Filling. 

% 
Warp. 

% 
Filling. 

Weight. 

Weaving 
Price. 

A. 

39 

80 

80 

35 

50 

59 

41 

5.00 

.245 

B. 

33 

76 

80 

55 

60 

51 

49 

8.50 

.245 

C. 

30 

76 

76 

60 

85 

59 

41 

11.75 

.231 

D. 

30 

80 

80 

90 

130 

59 

41 

16.46 

.245 

E. 

30 

64 

64 

50 

75 

60.2 

39.8 

12.30 

.195 

F. 

28 

68 

64 

60 

75 

57.2 

42.8 

14.10 

.195 

G. 

30 

84 

80 

60 

85 

60 

40 

11.00 

.245 

H. 

30 

88 

80 

60 

90 

62.5 

37.5 

10.66 

.245 

J. 

32 

76 

68 

80 

120 

63 

37 

15.36 

.205 

K. 

27 

90 

60 

60 

90 

69.5 

30.5 

13.06 

.18 

L. 

27 

94 

72 

(  100 
(    50 

120 

(  25.3 
(  44.6 

30.1 

14.52 

.22 

M. 

28 

84 

80 

55 

75 

59 

41 

10.31 

.245 

N. 

34 

68 

108 

70 

45E 

29 

71 

6.75 

.33 

P. 

34 

72 

100 

70 

45E 

32 

68 

6.75 

.30 

R. 

26 

96 

108 

60 

22/26 
Denier 

74 

26 

14.63 

.33 

36 


Style. 

Width. 

Sley. 

Pick. 

Warp. 

Filling. 

% 
Warp. 

%       • 
Filling 

Weight 

Weaving 
Price. 

F.  A. 

27 

70 

70 

45 

70 

61 

39 

10.96 

.376 

F.  B. 

27 

104 

92 

(        80 

(  40/2  Mer. 

100 
40/2  Mer. 

43 
15.8 

27.3 
13.9 

10.31 

1.00 

F.  C. 

30 

80 

70 

60 

r        40/2 
1 

75 

59 
5 

41 

11.82 

.376 

F.  D. 

28 

170 

84 

i         50 

1 

L        90 

130 

32 
42 

21 

9.25 

1.41 

F.  E. 

29 

68 

44 

(        65/2 
(        45 

120/4 

13.5 
38.25 

48.25 

8.53 

.405 

F.  F. 

28 

52 

32 

f        65/2 
1      120/2 
f        80/2 

50 

3.5 
56.4 
43.6 

40.1 

16.59 

.425 

F.  G. 

28 

74 

32 

40/2 
[        50 

50 

7.2 
23.2 

26 

11.15 

.425 

F.  H. 

34% 

105 

90 

50 

50 

54 

46 

5.16 

.88 

F.  K. 

28% 

84 

63 

60 

90 

67 

33 

10.75 

.62 

F.  M. 

26 

97 

92 

60 

14/16 
Denier 

85 

15 

14.48 

1.08 

87 


I 


i  \ 


I  I 


I 


Under  the  heading  ** Style''  are  placed  the  different  let- 
ters by  which  the  various  styles,  dealt  with  in  this  work,  will 
be  known.  The  tables  are  divided  into  plain  work  and  fancy 
work,  single  letters  being  used  for  all  plain  styles  and  two 
letters  for  fancy  styles.  The  second  column  shows  the  width 
of  the  grey  cloth. 

The  third  column  gives  the  sley  of  the  cloth,  that  is,  the 
number  of  warp  ends  to  each  inch. 

In  case  the  sley  is  not  the  same  in  all  parts  of  the  cloth, 
the  number  in  this  column  should  be  taken  as  indicating  the 
average  sley. 

The  fourth  column  shows  the  pick  of  the  goods,  that  is, 
the  filling  threads  in  each  inch  of  the  cloth.  If  the  picks  per 
inch  vary,  then  this  column  shows  the  average  pick. 

The  fifth  and  sixth  columns  give  the  counts  of  warp  and 
filling,  respectively,  that  are  used  in  the  construction  of  the 
cloth.  Styles  E.  and  F.  M.  call  for  silk  filling.  It  is  consid- 
ered that  this  is  purchased  by  the  miU  all  prepared  to  go  into 
the  cloth. 

The  seventh  and  eighth  columns  gives  the  percentage  of 
warp  and  filling,  respectively,  in  a  pound  of  cloth.  For  ex- 
ample^ take  style  A,  in  100  pounds  of  this  cloth,  there  are  59 
lbs.  of  35s  warp  and  41  lbs.  of  50s  filling. 

The  ninth  column  gives  the  weight  of  each  style,  the 
weight  being  expressed  in  terms  of  yards  per  pound.  Thus 
style  A,  for  example,  weighs  5  yds.  per  lb. 

The  tenth  column  shows  the  weaving  price  on  each  style. 
This  price  is  based  on  a  cut  60  yds.  in  length,  that  is,  a 
weaver  on  style  A,  for  example,  is  paid  24y2C  for  each  60  yds. 
he  turns  out. 

As  previously  stated,  when  the  yam  reaches  the  warpers, 
it  is  possible  to  attach  it  to  the  different  styles,  and  it  is  gen- 
erally so  run.  For  example,  if  a  certain  style  calls  for  2400 
ends  of  30s  yam,  then  this  number  of  ends  must  be  assembled 
on  the  warper  beams,  and  is  generally  run  for  that  style.  It  is, 
consequently,  possible  to  ascertain  the  length  of  time  devoted 
to  warping  the  yam  for  the  various  styles  and  there  is  no  bet- 
ter method  of  figuring  the  cost  on  warpers  than  on  the  machine 

38 


hour  basis.  This  method  necessitates  the  keeping  of  -^n  ac- 
curate record  of  the  number  of  hours  spent  on  each  st>le,  and 
consequently  may  entail  a  little  extra  work  in  this  department, 
but  it  would  seem  that  the  advantage  of  knowing  what  it  is 
costing  to  run  each  of  the  separate  styles  would  much  more 
than  offset  this  small  additional  labor. 

To  illustrate  this  method,  from  the  payroll  of  the  room 
and  from  the  division  of  the  general  pay,  previously  made,  it 
is  learned  that  the  cost  of  the  warping  is  64.50  (productive 
labor) +3.59  (portion  of  general  expense),  or  a  total  of  68.09. 

There  are  16  warpers  being  run,  and  as  the  work  is  based 
on  a  week  of  54  hours,  there  are  864  machine  hours  (16x54). 
68.09  (cost)-:-864  (machine  hours)  =.078807,  which  is  the  cost 
per  machine  hour  for  operating  the  warpers. 

If,  now,  67  hours  are  spent  on  warping  style  A  and  there 
are  2456  pounds  of  this  style  warped,  then  67x.078807,  or 
5.280069,  is  the  total  cost  of  warping  on  this  style.  This 
amount  divided  by  2456  (pounds  run)  gives  the  cost  per  pound 
on  this  style,  or  .002149. 

The  table  on  page  40  shows  the  warping  cost  per  pound 
on  each  style,  the  result  being  obtained  in  each  case  by  the 
above  method.    In  this  table  the  hours  have  been  assumed. 

Cost,  per  pound,  on  slashing: — The  cost  per  pound  of 
slashing  may  be  obtained  by  the  same  method  as  in  the  case 
of  warping,  that  is,  by  keeping  a  correct  record  of  the  time 
consumed  in  slashing  each  style,  and  multiplying  the  number 
of  hours  by  the  cost  per  machine  hour  to  find  the  total  labor 
cost  on  that  style. 

The  labor  cost  of  the  slashers,  according  to  the  payroll, 
is  57.75,  which  added  to  3.21  (portion  of  general  expense) 
gives  a  total  cost  on  slashing  of  60.96 

There  are  3  slashers,  which  number  multiplied  by  54 
(hours  per  week)  gives  a  total  of  162  machine  hours,  6096 
-r-162=.376296  slashing  cost  per  machine  hour. 

Assuming  that  the  number  of  hours  spent  on  slashing 
each  style,  has  been  found  to  be  as  given  in  the  table  on  page 
41,  then  the  cost  per  pound  of  slashing  each  style  will  be 
as  shown  in  the  same  table. 

39 


I   I 


■ 


i 


( 


Cost,  Per  Pound,  on  Wabpebs 


40 


style. 

Machine 
Hours. 

Cost  per 
Machine  Hr. 

Pounds  Run. 

Cost 
Per  Pound. 

A. 

67 

.078807 

2456 

.002149 

B. 

66 

.078807 

1254 

.004147 

C. 

17 

.078807 

307 

.004363 

D. 

61 

.078807 

450 

.010682 

B. 

13 

.078807 

255 

.004017 

F. 

17 

.078807 

297 

.004510 

O. 

19 

.078807 

318 

.004708 

H. 

20 

.078807 

342 

.004608 

J. 

11 

.078807 

120 

.007223 

K. 

24 

.078807 

414 

.004568 

L. 

23 

.078807 

267 

.006788 

M. 

36 

.078807 

667 

.004253 

N. 

31 

.078807 

371 

.006584 

P. 

37 

.078807 

440 

.006626 

R. 

13 

.078807 

218 

.004699 

F.  A. 

31 

.078807 

801 

.003049 

F.  B. 

37 

.078807 

483 

.006037 

F.  C. 

19 

.078807 

333 

.004469 

F.  D. 

128 

.078807 

1371 

.007357 

F.  E. 

29 

.078807 

806 

.002835 

F.  F. 

34 

.078807 

609 

.004399 

F.  G. 

74 

.078807 

2015 

.002894 

F.  H. 

17 

.078807 

356 

.003763 

F.  K. 

24 

.078807 

424 

.004460 

F.  M. 

16 

.078807 

273 

.004618 

Cost,  Peb  Pound,  on  Slashebs 


style. 

Machine 
Hours. 

Cost  Per 
Machine  Hour. 

Pounds  Run. 

Cost  Per 
Pound. 

A. 

.376296 

2456 

.002145 

B. 

.376296 

1254 

.003300 

C. 

.376296 

307 

.004902 

D. 

.376296 

450 

.008362 

B. 

.376296 

255 

.004427 

P. 

.376296 

297 

.005068 

O. 

.376296 

318 

.004733 

H. 

.376296 

342 

.004401 

J. 

.376296 

120 

.009406 

K. 

.376296 

414 

.003635 

L. 

.376296 

267 

.007046 

IL 

B 

.376296 

667 

.003384 

N. 

.376296 

371 

.005070 

P. 

.376296 

440 

.005131 

R. 

.376296 

218 

.005177 

F.  A. 

.376296 

801 

.003758 

F.  B. 

.376296 

483 

.005435 

F.  C. 

.376296 

333 

.004493 

F.  D. 

.376296 

1371 

.003019 

F.  E. 

.376296 

806 

.003734 

F.  F. 

.376296 

609 

.006178 

F.  G. 

.376296 

2015 

.003361 

F.  H. 

.376296 

356 

.003171 

F.  K. 

.376296 

424 

.003549 

F.  M. 

.376296 

273 

.004135 

41 


\ 


. 


! 


J 


Cost,  per  pound,  on  drawing-  and  twisting-in: — The  pay 
for  drawing-in  warps  is  generally  based  on  so  much  a  thou- 
sand ends,  if  drawn  by  hand.  For  example,  a  drawing-in  hand 
may  be  paid  18c  per  thousand  ends  on  plain  work;  20c  per 
thousand  ends  on  5  harness  sateen  work,  while  on  fancies  the 
pay  may  be  based  on  63c  per  thousand.  Having  the  weight 
of  warp  yam  on  the  beam,  the  cost  per  pound  for  drawing-in, 
under  such  circumstances,  is  readily  determined.  There  is^ 
however,  another  point  to  be  taken  into  consideration  in  con- 
nection with  this  department,  namely,  twisting-in.  When  a 
beam  runs  out  at  the  loom  and  the  same  style  is  to  be  con- 
tinued in  that,  or  any  other  loom,  the  ends  from  a  new  beam 
may  be  twisted  to  the  ends  of  the  beam  running  out,  and  then 
pulled  through  the  harness  and  reed,  thus  doing  away  with 
the  drawing-in  process.  The  person  performing  this  operation 
may  be  paid  by  the  piece,  or  by  the  day. 

In  any  case  it  would  not  be  a  difficult  matter  to  lay  out 
some  method  by  means  of  which  the  exact  labor  cost  of  draw- 
ing- and  twisting-in  each  style  could  be  readily  ascertained. 
There  remains  the  portion  of  general  expense  that  be- 
longs to  this  work,  and  this  is  best  distributed  on  the  pro- 
ductive labor  cost  basis.  This  method  is  adopted  in  the  table 
on  page  43,  which  gives  the  total  labor  cost  per  pound  for 
drawing-  and  twisting-in.  It  is  assumed  that  the  cost  of  the 
actual  drawing-  and  twisting-in  of  each  style  has  been  found 
to  be  as  shown  in  this  table. 

Take  style  A  for  an  illustration,  the  productive  labor 
cost  is  59.84,  but  there  remains  to  be  added  to  this  cost,  its 
portion  of  the  total  general  expense.  To  find  what  percentage 
should  be  added  to  the  cost  on  each  style,  divide  the  total  gen- 
eral expense  on  drawing-and  twisting-in  by  the  total  pro- 
ductive labor  cost 

20.02---359.90=.055626,  or  5.5626%. 
Then  59.84  (productive  labor  cost  on  style  A) +5.5626%= 

63.168659,  or  the  total  labor  cost. 

63.168659-^2456  (pounds  run)=.025720,  cost  per  lb. 

In  case  warp  drawing  machines  are  being  dealt  with,  the 
cost  per  pound  may  be  obtained  by  keeping  a  record  of  the 
time  spent  on  each  style,  and  using  the  cost  per  machine  hour 
basis. 

42 


Cost,  Per  Pound,  on  Dbawing-  and  Twisting-in 


style. 

Productive 
Labor  Cost. 

Productive  Labor 
Cost -1-5.5626% 

Lbs.  Run. 

Cost  Per 
Pound. 

A. 

59.84 

63.168659 

2456 

.025720 

B. 

24.61 

25.978955 

1254 

.020716 

C. 

5.48 

5.784830 

307 

.018843 

D. 

8.45 

8.920039 

450 

.019822 

B. 

3.84 

4.053603 

255 

.015896 

P. 

4.44 

4.686979 

297 

.015781 

G. 

6.27 

6.618775 

318 

.020813 

H. 

7.06 

7.452719 

342 

.021791 

J. 

2.29 

2.417383 

120 

.020144 

K. 

7.87 

8.307776 

414 

.020067 

L. 

5.64 

5.953730 

267 

.022298 

M. 

13.08 

13.807588 

667 

.020701 

N. 

6.72 

7.093806 

371 

.019120 

P. 

8.43 

8.898927 

440 

.020224 

R. 

4.26 

4.496966 

218 

.020628 

F.  A. 

12.65 

13.353668 

801 

.016671 

F.  B. 

12.32 

13.005312 

483 

.026926 

F.  C. 

6.29 

6.639887 

333 

.019820 

F.  D. 

54.11 

57.119922 

1371 

.041662 

F.  B. 

13.11 

13.839256 

806 

.017170 

F.  F. 

11.52 

12.160811 

609 

.019968 

F.  G. 

52.36 

55.272577 

2015 

.027435 

F.  H. 

10.71 

11.305754 

356 

.031757 

F.  K. 

12.81 

13.522569 

424 

.031892 

F.  M. 

5.74 

6.059293 

273 

.022195 

43 


1 


1  i 


.4 

i)  I 
<  I 


( 

1   I 


Weavers  Pay  Only 


44 


style. 

Cost  Per 
Yard. 

Yards  Per 
Pound. 

Cost  Per 
Pound. 

A. 

.004083 

5.00 

.020415 

B. 

.004083 

8.50 

.034705 

C. 

.00385 

11.75 

.045237 

D. 

.004083 

16.46 

.067206 

E. 

.00325 

12.30 

.039975 

P. 

.00325 

14.10 

.045825 

G. 

.004083 

11.00 

.044913 

H. 

.004083 

10.66 

.043524 

J. 

.003416 

15.36 

.052469 

K. 

.003 

13.06 

.03918 

L. 

.003666 

14.52 

.04323 

M. 

.004083 

10.31 

.042095 

N.   ^ 

.0055 

6.75 

.037125 

P. 

.005 

6.75 

.03375 

R. 

.0055 

14.63 

.080465 

F.  A. 

.006266 

10.96 

.068675 

F.  B. 

.016666 

10.31 

.171826 

F.  C. 

.006266 

11.82 

.074064 

F.  D. 

.0235 

9.25 

.217375 

F.  E. 

.00675 

8.53 

.057577 

F.  F. 

.007083 

16.59 

.117506 

F.  G. 

.007083 

11.15 

.078975 

F.  H. 

.014666 

5.16 

.075676 

F.  K. 

.010333 

10.75 

.111079 

F.  M. 

.018 

14.48 

.26064 

Weave  Room 

The  weave  room  presents  no  dijQficult  problems  when  ob- 
taining the  cost  per  pound.  Practically  all  mills  pay  their 
weavers  on  the  piece  work  basis,  the  pay  being  based  on  so 
much  a  cut — a  cut  being  a  certain  number  of  yards  of  cloth. 
The  number  of  yards  in  a  cut  will  vary  with  different  mills. 

Having  the  length  of  the  cut,  the  weaving  price  per  cut, 
and  the  yards  per  pound  of  the  cloth,  the  labor  cost  per  pound 
of  weaving  is  readily  obtained. 

Take  style  A  for  example,  and  referring  to  page  36  the 
weaving  price  as  shown  here  is  24i/^c  per  cut,  this  price  being 
based  on  a  cut  60  yards  in  length.  The  goods  weigh  five  yards 
to  the  pound.  Then  .245  (price  per  cut)-^0  (yards  per  cut) 
=.004083  cost  per  yard,  and  as  there  are  five  yards  to  the 
pound,  the  cost  per  pound  is  5 X. 004083^.020415. 

This  method  is  followed  in  the  table  on  page  44,  which 
shows  the  weaving  pay  per  pound  on  both  the  plain  and 
fancies. 

After  having  obtained  the  cost  per  pound,  as  related  to 
the  actual  weaving  process  alone,  there  remains  to  be  dis- 
tributed such  general  labor  as  the  loom  fixers,  changers  over, 
smash  piecers  and  so  on. 

These  costs  are  shown  on  page  46,  which  gives  the 
pay  in  the  weave  room  outside  of  the  actual  weaving. 
Three  divisions  are  made  in  the  pay,  the  first  division  includ- 
ing all  persons  that  may  be  considered  general  to  the  whole 
room,  the  second  division  being  confined  to  persons  having  to 
do  with  the  plain  looms  alone,  and  the  third  division  being 
confined  to  those  persons  whose  work  brings  them  in  direct 
contact  with  the  fancy  looms  only. 

No  better  single  method  of  distributing  these  costs  can 
be  obtained  than  on  the  loom  basis,  although  in  some  minor 
instances  it  may  not  be  accurate.  For  example,  the  number  of 
filling  carriers  employed  is  not  in  proportion  to  the  number  of 
looms  in  operation,  but  is  rather  in  proportion  to  the  pounds 
of  filling  used.  However,  to  make  exceptions  in  these  few 
cases  would  entail  labor  that  the  results  would  hardly  justify, 
and,  as  above  stated,  there  is  no  better  method  of  distributing 

45 


Weave    Eoom    Pay    (Day    Labor) 


Occupation. 

Amount. 

TotaL 

1  Overseer 

35.00 

1  Second  hand 

20.00 

1  Clerk 

9.00 

3  Smash   piecers 

34.32 

1  Beam  carrier 

7.98 

3  Filling  carriers 

23.94 

1  Scrubber 

5.80 

136.04   (General) 

8  Plain  fixers 

128.80 

128.80   (Plain) 

10  Fancy  fixers 

156.00 

3  Changers  over 

39.99 

2  Chain    boys 

10.24 

4  Drop-wire  boys 

31.92 

238.15    (Fancies) 

Total 

502.99 

Weavers  pay  on  plai 

Q  work 

551.85 

Weavers  pay  on  fi 

inc 
pa: 

y  work 
7  roll 

1279.18 

Total  weave  room 

2334.02 

if 


the  pay  in  the  weave  room,  outside  of  the  weavers  pay,  than 
on  the  loom  basis. 

There  are,  however,  certain  costs  that  should  be  charged 
directly  to  the  fancy  work,  as  they  are  not  a  charge  on  the 
plain.  There  are  also  certain  charges  that  go  to  the  plain 
work  only,  and  still  other  charges  that  are  common  to  both 
the  plain  and  the  fancy.  It  is  necessary,  therefore,  first  to 
split  the  charges  common  to  both,  on  the  loom  basis,  after 
which  the  plain  and  fancy  looms  can  be  handled  separately. 

In  this  connection  it  is  necessary  to  know  the  number  of 
looms  on  each  style,  and  this  information  is  given  in  the  table 
on  page  47,  together  with  the  number  of  pounds  run  on  each 
style : 

46 


Plain 


style. 

Number 
of  Looms. 

Pounds  run. 

A. 

125 

4163 

B. 

126 

2450 

C. 

35 

522 

D. 

75 

759 

B. 

25 

423 

W. 

35 

517 

o. 

35 

530 

H. 

36 

547 

J. 

16 

191 

K. 

36 

596 

L. 

30 

382 

M. 

70 

1131 

N. 

70 

1279 

P. 

70 

1381 

R. 

36 

295 

Totals 

815 

15166 

Fancy 

F.  A. 

75 

1309 

F.  B. 

70 

823 

F.  C. 

35 

567 

F.  D. 

125 

1735 

F.  E. 

45 

1559 

F.  F. 

60 

1017 

F.  G. 

90 

2723 

F.  H. 

26 

659 

F.  K. 

36 

632 

F.  M. 

35 

321 

Totals 

585 

11345 

47 


Weave  Eoom  General  Expense 


style. 

No.  of  Looms 

Cost 
Per  Loom. 

Pounds  Run. 

Cost 
Per  Pound. 

A. 

125 

.255202 

4163 

.007662 

B. 

125 

.255202 

2450 

013020 

C. 

35 

.255202 

522 

.017111 

B. 

75 

.255202 

759 

.025217 

H 

25 

.255202 

423 

.015082 

F. 

35 

.255202 

517 

.017276 

G. 

36 

.255202 

530 

.016853 

H. 

35 

.255202 

547 

.016329 

J. 

15 

.255202 

191 

.020042 

K. 

35 

.255202 

596 

.014986 

L. 

30 

.255202 

382 

.020042 

M. 

70 

.255202 

1131 

.015795 

N. 

70 

.255202 

1279 

.013967 

P. 

70 

.255202 

1381 

.012935 

R. 

35 

.255202 

295 

.030278 

F.  A. 

75 

.504273 

1309 

.028892 

F.  B. 

70 

.504273 

823 

.042890 

F.  C. 

35 

.504273 

567 

.031128 

F.  D. 

125 

.504273 

1735 

.036330 

F.  B. 

45 

.504273 

1559 

.014555 

F.  F. 

50 

.504273 

1017 

.024792 

P.O. 

90 

.504273 

2723 

.016667 

F.  H. 

25 

.504273 

659 

.019130 

F.  K. 

35 

.504273 

632 

.027926 

F.  M. 

35 

.504273 

321 

.058098 

48 


There  is  a  total  of  1400  looms  on  the  plain  and  fancy  work. 
815  looms,  or  58.21%  are  on  plain,  and  585,  or  41.79%  are  on 
fancy.  Then  58.21%  of  136.04  (general  room  expense),  or 
79.19,  must  be  charged  to  the  plain,  which  added  to  the  direct 
charge  of  128.80  on  the  plain,  gives  a  total  of  207.99  to  be 
distributed  among  the  plain  looms.  Dividing  this  amount  by 
the  number  of  plain  looms,  or  815,  gives  .255202  as  the  cost 
per  loom. 

Similarly,  41.79%  (%  on  fancies)  of  136.04  (general  room 
expense),  or  56.85,  is  the  amount  to  be  charged  to  the  fancies, 
which  added  to  the  direct  charge  of  238.15  on  fancies,  gives 
a  total  of  295.00  to  be  distributed.  This  amount  divided  by 
585  (number  of  fancy  looms)  gives  .504273  as  the  cost  per 
loom  on  this  portion  of  the  work. 

To  obtain  the  cost  per  pound,  multiply  the  cost  per  loom 
on  the  plain,  if  it  is  plain  loom  work;  or  by  the  cost  per  loom 
on  the  fancies,  if  fancy,  by  the  number  of  looms  on  that 
style  and  divide  the  result  by  the  pounds  run  of  that  style. 

For  example,  on  style  A  there  are  125  looms,  which  mul- 
tiplied by  .255202  (cost  per  loom  on  the  plain),  gives  31.900250. 
This  amount  divided  by  4163  (pounds  run),  gives  .007662  cost 
per  pound.  Continuing  with  each  style,  according  to  the 
above  method,  gives  the  results  shown  on  page  48. 


Cloth  Room 

The  labor  cost  per  pound  in  the  cloth  room  is  best  ob- 
tained by  dividing  the  total  of  the  payroll  by  the  total  yards 
run,  to  first  find  the  cost  per  yard,  after  which  the  cost  per 
pound  of  the  different  styles  is  determined  by  multiplying  the 
cost  per  yard  by  the  yards  per  pound. 

Obtaining  the  cost  per  pound  from  the  average  cost  per 
yard,  in  accordance  with  the  above,  does  not  take  into  ac- 
count every  little  variation  that  may  cause  some  one  style 
to  cost  more  per  yard  than  another  in  the  cloth  room.  The  cost 
in  this  department,  however,  is  so  small  in  the  case  of  mills 
that  do  not  finish  their  own  goods,  that  the  average  gives  re- 
sults near  enough  for  all  practical  purposes. 


49 


I 

I 

\ 


T 


Cost,  Peb  Pound,  in  Cloth  Boom 


style. 

Cost 
Per  Yard. 

Yards 
Per  Pound. 

Cost 
Per  Pound. 

A. 

.000751 

5.00 

.003755 

B. 

.000751 

8.60 

.006383 

C. 

.000751 

11.75 

.008824 

D. 

.000751 

16.46 

.012361 

E. 

.000751 

12.30 

.009237 

F. 

.000751 

14.10 

.010589 

G. 

.000751 

11.00 

.008261 

H. 

.000751 

10.66 

.008005 

J. 

.000751 

15.36 

.011535 

K. 

.000751 

13.06 

.009808 

L. 

.000751 

14.52 

.010904 

M. 

.000751 

10.31 

.007742 

N. 

.000751 

6.75 

.005069 

P. 

.000751 

6.75 

.005069 

R. 

.000751 

14.63 

.010987 

F.  A. 

.000751 

10.96 

.008230 

F.  B. 

.000751 

10.31 

.007742 

F.  C. 

.000751 

11.82 

.008876 

F.  D. 

.000751 

9.25 

.006946 

F.  E. 

.000751 

8.53 

.006406 

F.  F. 

.000751 

16.59 

.012459 

F.  G. 

.000751 

11.15 

.008373 

F.  H. 

.000751 

5.16 

.003875 

F.  K. 

.000751 

10.75 

.008073 

F.  M. 

.000751 

14.48 

.010874                               1 

50 


In  the  case  of  mills  that  finish  their  goods,  the  condi- 
tions are  different,  and  in  such  cases  a  method  should  cer- 
tainly be  applied  that  will  place  the  correct  cost  on  each 
style. 

The  pay  roll  of  the  cloth  room  is  as  follows : 


Occupation 

Amount 

1  Overseer 

20.00 

1  Clerk 

7.50 

20  Inspectors 

122.80 

3  Folders 

22.80 

1  Pressman 

12.00 

1  Helper 

7.00 

Total          192.10 

The  total  of  the  payroll,  192.10,  divided  by  255567  (yards 
run),  gives  .000751  as  the  cost  per  yard.  Multiplying  the  cost 
per  yard,  by  the  yards  per  pound  of  any  style,  gives  the  cost 
per  pound  as  shown  in  table  on  page  50. 


SUMMABY  OF  LaBOB  CoSTS 

It  is  now  possible  to  obtain  the  total  labor  cost  per 
pound  on  the  different  styles  being  run,  and  it  is  ad- 
visable to  do  so  at  this  point.  There  is  one  point  that 
presents  itself  in  this  connection  and  one  that  is  impor- 
tant to  a  correct  understanding  of  the  method  adopted  when 
assembling  the  labor  costs  in  different  departments,  in  order 
to  obtain  the  total  labor  cost  on  any  particular  style ;  that  is, 
that  a  pound  of  cloth,  which  is  the  amount  used  when  denoting 
the  cost,  is  made  up  of  a  fractional  part  of  a  pound  of  warp 
yam,  and  a  fractional  part  of  a  pound  of  filling  yarn.  It  is 
not,  consequently  possible  to  attach  directly  to  a  pound  of 
cloth,  the  labor  cost  of  spinning  for  instance.    The  labor  costs 

&1 


)i 


on  the  different  yarns  must  first  be  assembled,  and  brought 
down  to  that  point  where  the  yarns  for  the  first  time  are  con- 
sidered as  a  part  of  a  certain  style,  which  in  the  case  being 
dealt  with,  is  at  the  warpers. 

After  having  found  the  labor  cost  per  pound  of  the  warp 
yam  up  to  this  point,  it  is  not  the  labor  cost  of  one  pound  of  a 
certain  yam  that  is  used,  but  the  labor  cost  per  pound  of  that 
style  into  which  the  yam  may  pass.  To  the  labor  cost  per 
pound  of  the  warp  yarn,  there  is  added  the  labor  cost  per 
pound  of  warping,  slashing  and  drawing-in  for  the  style  using 
this  yam. 

This  brings  the  calculation  up  to  the  weaving,  at  which 
point  the  percentage  of  warp  and  filling  in  a  pound  of  cloth 
must  be  used,  to  determine  how  much  of  the  yam  cost  is  warp 
and  how  much  is  filling.  Take  style  A  for  an  example,  this 
cloth  is  made  from  35s  warp  and  50s  filling.  The  labor  cost 
per  pound  on  these  two  counts,  up  to  the  warping,  is  as  fol- 
lows, these  figures  being  taken  from  tables  given  on  previous 
pages. 


35s  warp 

50s  filling 

Labor  cost  per  lb.  card  room 

.013916 

.017397 

Labor  cost  per  lb.  spinning  room 

.011408 

.020187 

Labor  cost  per  lb.  spooling 

.005905 

Total 

.031229 

.037584 

From  this  point,  up  to  the  weaving,  the  warp  yam  alone 
is  considered  and  the  figures  are  as  follows : 
Labor  cost  per  pound  on  35s  warp  yam  up  to  and 

including  spooling,  =  .031229 

Labor  cost  per  pound  on  warping,  style  A,  =  .002149 

Labor  cost  per  pound  on  slashing,  style  A,  =  .002145 

Labor  cost  per  pound  on  drawing-in,  style  A,        =  .025720 
Total  labor  cost  per  pound,  warp  yam,  style  A,  up 

to  weaving,  _  Qgi243 

52 


59%  of  the  weight  of  the  cloth  is  warp  yarn,  then  59%  of 
.061243,  or  .036133,  represents  the  labor  cost  on  the  warp  yam 
in  one  pound  of  cloth. 

41%  of  the  weight  of  the  cloth  is  filling  yam,  then  51%  of 
.037584,  or  .015410,  is  the  labor  cost  on  the  filling  yam  in  one 
pound  of  cloth.  Combining  these  two,  and  adding  to  them  the 
labor  cost  per  pound  in  the  weave  room  and  cloth  room,  gives 
the  total  labor  cost  per  pound. 
Labor  cost  per  pound,  on  warp. 
Labor  cost  per  pound,  on  filling. 
Weaving  cost  per  pound. 

Cost  per  pound,  general  expense  in  weave  room. 
Labor  cost  per  pound  in  cloth  room, 


=  .036133 
=  .015410 
=  .020415 
=  .007662 
=  .003755 


Total  labor  cost  per  pound,  style  A, 


=  .083375 


If  the  warp  yarns,  in  any  style,  contain  different  counts 
of  yam,  carry  each  separate  count  through,  up  to  the  weaving, 
exactly  as  though  it  were  the  only  count  in  the  cloth,  then  split 
the  total  costs  of  each,  up  to  this  point,  by  the  percentage  that 
each  bears  to  a  pound  of  cloth. 

The  following  tables  give  the  total  labor  cost  per  pound 
on  each  style,  worked  out  as  stated  above.  All  figures  used  are 
from  tables  previously  given. 


53 


kk 


Labob  Cost  Pee  Pound  of 


CARDED 

A. 

y 

\y\jj:%±j    \jj! 

Stock 

1% 

1% 

1% 

8 
40/2 

.013916 
.013702 
.006152 
.012118 

1% 

1%E 

1% 

1% 

1% 

Hk.  Roving 
Counts 

Card  Room 

Spinning 
Room 

Spooling 
Twisting 

8 
35 

.013916 
.011408 
.005905 

8 
40 

.013916 
.013702 
.006152 

10 
45 

.017397 
.015919 
.006644 

10 

45 
Hard 
twist 

.022384 

.025339 

.006644 

10 
60 

.022412 
.018686 
.007136 

12 
56 

.024375 
.021134 
.007382 

12 
60 

.024375 
.023873 
.007874 

Total 

.031229 

.033770 

.045888 

.039960 

.054367 

.048234 

.062891 

.056122 

CARDED 


Stock 


Hk.  Roving 
Counts 

Card   Room 

Spinning 
Room 

Twisting 


.013916 
.013912 


Total 


.027828 


.013916 
.013912 
.010262 


.017397 
.020187 


.038090 


.022384 
.017187 


.037584 


.024375 
.026275 


.029835 


.032543 


.036570 


.039571 


.050650 


.033162  .036644  .043532 


.062997 


069187  .080102 


54 


■ 
Labor  Cost  Peb  Pound  of      I 


Wabp  Yabns,  Up  to  Wabping 


1%E 

1%E 

1%E 

1% 

1% 

1% 

1% 

1%  s.i. 

1%  s.i. 

14 

14 

14 

14 

16 

16 

18 

20 

25 

65 
Hard 
twist 

65/2 

65/2 
Hard 
twist 

70 

80 

80/2 

90 

100 

120/2 

.029413 

.029413 

.029413 

.029835 

.032543 

.032543 

.035665 

.042053 

.052377 

.042977 

.042977 

.042977 

.030698 

.036830 

.036830 

.042974 

.051517 

.067858 

.008612 

.008612 
.020749 

.008612 
.036203 

.009351 

.011073 

.011073 
.025699 

.014149 

.018456 

.024608 
.047400 

.081002 

.101751 

.117205 

.069884 

.080446 

.106145 

.092788 

.112026 

.192243 

Fn^LiNG  Yabns,  Up  to  Weaving 


1  %  s.i. 

1% 

1  %  s.i. 

FAeE 

1%  s.i. 

18 

20 

25 

25 

25 

90 

100 

120 

120/4 
Hard 
twist 

130 

.036570 

.040634 

.052377 

.050018 

.052377 

.048025 

.055685 

,072883 

.099458 
.031224 

.086430 

.084595 

.096319 

.125260 

.180700 

.138807 

55 


Labor  Cost  Peb  Pound  of  Wabp 


Style 


Counts 

Yarn  costs 
from   pages 
54  and  55 
Warping 

Slashing 

Drawing-    and 
Twisting-in 

Total 


A. 

B. 

c. 

D. 

E. 

F. 

36 

55 

60 

90 

50 

60 

.031229 

.062891 

.056122 

.092788 

.048234 

.056122 

.002149 

.004147 

.004363 

.010682 

.004017 

.004510 

.002145 

.003300 

.004902 

.008362 

.004427 

.005068 

.025720 

.020716 

.018843 

.019822 

.015896 

.015781 

.061243 

.091054 

.084230 

.131654 

.072574 

.081481 

G. 


60 

.056122 
.004708 
.004733 
.020813 

.086376 


Labob  Cost  Peb  Pound  of  Wabp 


Style 

F.  A. 

F.B. 

F.C. 

F.D. 

Counts 

45 

80 

40/2 
Mer. 

60 

40/2 

50 

90 

Yarn  costs 
from  pages 
54  and  55 

.039960 

.080446 

.04588 

.056122 

.045888 

.048234 

.092788 

Warping 

.003049 

.006037 

.006037 

.004469 

.007357 

.007357 

.007357 

Slashing 

.003758 

.005435 

.005435 

.004493 

.003019 

.003019 

.003019 

Drawing-  and 
twisting-in 

.016671 

.026926 

.026926 

.019820 

.041662 

.041662 

.041662 

Total 

.063438 

.118844 

.084286 

.084904 

.097926 

.100272 

.144826 

Yabns  in  Plain  Styles,  Up  to  Weaving 


H. 

J. 

K. 

L. 

M. 

N. 

P. 

R. 

60 

80 

60 

100 

50 

55 

70 

70 

60 

.056122 

.080446 

.056122 

.112026 

.048234 

.062891 

.069884 

.069884 

.056122 

.004608 

.007223 

.004568 

.006788 

.006788 

.004253 

.006584 

.006626 

.004699 

.004401 

.009406 

.003635 

.007046 

.007046 

.003384 

.005070 

.005131 

.005177 

.021791 

.020144 

.026067 

.022298 

.022298 

.020701 

.019120 

.020224 

.020628 

.086922 

.117219 

.084392 

.148158 

.084366 

.091229 

.100658 

.101865 

.086626 

Yabns  in  Fancy  Styles,  Up  to  Weaving 


F.E. 

F.F. 

F.G. 

F.H. 

F.K. 

F.M. 

65/2 
Hard 
twist 

45 
Hard 
twist 

65/2 

120/2 

80/2 

40/2 

50 

50 

60 

60 

.117205 

.054367 

.101751 

.192243 

.106165 

.045888 

.048234 

.048234 

.056122 

.056122 

.002835 

.002835 

.004399 

.004399 

.002894 

.002894 

.002894 

.003763 

.004460 

.004618 

.003734 

.003734 

.006178 

.006178 

.003361 

.003361 

.003361 

.003171 

.003549 

.004135 

.017170 

.017170 

.019968 

.019968 

.027435 

.027435 

.027435 

.031757 

.031892 

.022195 

.140944 

.078106 

.132296 

.222788 

.139855 

.079578 

.081924 

.086925 

.096023 

.087070 

56 


57 


Total.  Labor  Cost  Pbb 


I! 


Style 

A. 

B. 

c. 

D. 

E. 

F. 

G. 

Counts  warp 

35 

55 

60 

90 

50 

60 

60 

Counts  filling 

50 

60    ; 

85 

130 

75 

75 

85 

%  warp 

59 

51 

59 

59 

60.2 

57.2 

60 

%  filling 

41 

49 

41 

41 

39.8 

42.8 

40 

Warp  cost 

.036133 

.046438 

.049696 

.077676 

.043690 

.046607 

.051826 

Filling  cost 

.015410 

.024819 

.032842 

.056911 

.027537 

.029612 

.032041 

Weaving 

(Jeneral  expense, 
weaving 

.020415 
.007662 

.034705 
.013020 

.045237 
.017111 

.067206 
.025217 

.039975 
.015082 

.045825 
.017276 

.044913 
.016853 

Cloth  room 

.003755 

.006383 

.008824 

.012361 

.009237 

.010589 

.008261 

Total 

.083375 

.125365 

.153710 

.239371 

.135521 

.149909 

.153894 

Total  Labor  Cost  Per 


Style 


Counts  warp 
Counts  filling 
%  warp 
%  filling 

Warp  cost 
Filling  cost 

Weaving 

General    expense, 
weaving 

Cloth  room 


F.A. 


Total 


45 
70 

ei 

39 

.038697 
.024569 
.068675 
.028892 
.008230 


F.B. 


80 
100 
43 
27.3 

.051103 
.026295 


169063  .077398 


40/2  Mer. 
40/2  Mer. 

15.8 

13.9 

♦.022797 

♦.013634 

.171826 

.042890 

.007742 


F.C. 


.258889 


60 
75 
59 
41 

.050093 
.028367 
.074064 
.031128 
.008876 


F.D. 


40/2 


.004896 


.192528 


50 

130 

32 

21 

.032087 
.029149 
.217375 
.036330 
.006946 


90 


42 


.060827 


.004896 


.321887  .060827 


.336287  .387610 

♦6c  added  to  labor  cost,  per  pound,  for  mercerizing. 

58 


Pound  on  Plain  Styles 


H. 

J. 

K. 

L. 

M. 

N. 

P. 

B. 

60 

80 

60 

100 

50 

55 

70 

70 

60 

90 
62.5 

120 
63 

90 
69.5 

25.3 

120 
44.6 

75 
59 

45 

29 

45 
32 

22/26 
Denier 

74 

37.5 

37 

30.5 

30.1 

41 

71 

68 

26 

.054326 

.073848 

.058653 

.037484 

.037627 

.053825 

.029191 

.032597 

.064103 

.031723 

.046346 

.025802 

.037703 

.028367 

.028096 

.026908 

.043524 

.052469 

.039180 

.043230 

.042095 

.037125 

.033750 

.080465 

.016329 

.020042 

.014986 

.020042 

.015795 

.013967 

.012935 

.030278 

.008005 

.011535 

.009808 

.010904 

.007742 

.005069 

.005069 

.010987 

.153907 

.204240 

.148429 

.037484 

.149506 

.147824 

.113448 

.111259 

.185833 

.186990 


Pound 

ON  Fancy  Styles 

F.E. 

F.F. 

F.G. 

F.H. 

F.K. 

F.M. 

All  hard  twist 

65/2 

45 

65/2 

120/2 

80/2 

40/2 

50 

50 

60 

60 

120/4 

50 

50 

50 

90 

14/16 
Denier 

13.5 

38.25 

3.5 

56.4 

43.6 

7.2 

23.2 

54 

67 

85 

48.25 

40.1 

26 

46 

33 

15 

.019028 

.029876 

.004630 

.125653 

.060977 

.005730 

.019006 

.046940 

.064336 

.074010 

.087188 

.015071 

.009772 

.017289 

.027916 

.057577 

.117506 

.078975 

.075676 

.111079 

.260640 

.014555 

.024792 

.016667 

.019130 

.027926 

.058098 

.006406 

.012459 

.008373 

.003875 

.008073 

.010874 

.019028 

.195602 

.004630 

.295481 

.060977 

.119517 

.019006 

.162910 

.239330 

.403622 

.300111 


.199500 


no 


Part  II 


OVERHEAD  COSTS 

Having  distributed  the  costs  that  may  properly  come  mi- 
der  the  head  of  labor,  there  remain  those  costs,  continually 
going  on  in  all  manufacturing  concerns,  although  possibly  not 
as  tangible  as  are  the  labor  costs.  Such  costs  are  commonly 
termed  mill  overhead  and  include  taxes,  insurance,  interest, 
depreciation  and  so  on. 

The  first  object  when  making  a  correct  distribution  of 
these  costs,  is  to  subdivide  them  in  such  a  manner  that  each 
unit  of  the  mill  will  bear  its  correct  proportion.  As  an  aid  to 
this  distribution,  three  main  divisions  of  the  mill  may  be  made, 
namely,  building,  land,  machinery.  Under  each  of  these  three 
main  divisions  are  placed  the  different  units  into  which  the 
plant  has  previously  been  divided.  This  is  shown,  for  the 
buildings,  on  page  61.  The  overhead  consists  of  taxes, 
101.22;  insurance,  4.03;  interest,  388.57;  repairs,  38.46;  and 
depreciation  140.90 ;  making  a  total  of  673.18,  to  be  distributed 
under  this  heading.  The  interest,  shown  here,  is  the  interest 
on  the  investment  in  the  buildings,  and  is  not  interest  paid 
oiit  for  money  borrowed.  The  depreciation  on  buildings  is 
figured  at  2%%.  The  propriety  of  including  these  charges  at 
this  point  is  discussed  in  later  pages,  the  above  explanation 
being  all  that  is  deemed  necessary  here.  The  item  of  repairs 
includes  only  those  general  repairs  of  the  building  that  can- 
not be  attached  directly  to  some  one  unit. 

It  is  next  necessary  to  distribute  this  total  charge  of 
673.18  to  the  different  units  on  some  equitable  basis,  and  the 
cost  basis  is  considered  best  for  this  particular  case.    The 

60 


Buildings 

Taxes    101.22  Repairs    38.46 

Insurance    4.03  Depreciation    140.90 

Interest    388.57 

Total  amount  to  be  distributed 673.18 


Unit. 


Office 

SIiop 

Picking 

Carding 

Combing 

Drawing 

Slubbing 

1st  Int. 

2nd  Int. 

Jacks 

Spinning — warp 

Spinning — filling 

Spooling 

Twisting 

Warping 

Slashing 

Dra  wing-in 

Weaving — plain 

Weaving — fancy 

Cloth  room 

Storage 

Power 


Total 


Cost. 


10000.00 
2533.30 
5156.41 
10607.52 
7387.24 
2281.44 
1568.00 
2058.00 
4198.32 
16816.80 
37436.00 
33908.00 
5096.00 
6209.28 
5268  48 
4074.84 
2626.40 
84272.50 
60489.00 
3528.00 
8640.00 
18920.00 


333075.53 


61 


Per  cent. 


3.00 
.76 
1.55 
3.19 
2.21 
.68 
.47 
.62 
1.26 
5.05 
11.24 
10.20 
1.53 
1.86 
1.58 
1.22 
.79 
25.30 
18.16 
1.06 
2.59 
5.68 


100.00 


Distribution. 


20.19 
5.12 
10.43 
21.47 
14.88 
4.58 
3.16 
4.17 
8.48 
34.00 
75.67 
68.66 
10.30 
12.52 
10.64 
8.21 
5.32 
170.31 
122.25 
7.14 
17.44 
38.24 


673.18 


I 


first  colTimn  shown  on  page  61  contains  the  different  units 
into  which  the  mill  has  previously  been  divided,  the  second 
column  shows  the  cost  of  the  building  for  each  of  these  units, 
while  the  third  column  shows  the  percentage  that  each  cost 
bears  to  the  total  cost.  The  last  column  gives  the  portion  of 
the  overhead  to  be  charged  to  each  separate  unit,  and  is  found 
by  obtaining  each  unit's  percentage  of  the  total  distribution. 
Take  the  office  for  example,  the  cost  of  building  is  10,000 ;  this 
amount  is  3%  of  the  total  cost  for  building  construction,  then 
3%  of  673.18,  or  20.19,  is  the  portion  of  the  overhead,  on  all 
buildings,  chargeable  to  office  alone. 

The  distribution  under  the  heading  ''Land''  is  shown  on 
page  63.  Under  this  heading  are  included  all  charges,  not 
previously  distributed,  that  may  be  said  to  cost  in  direct  pro- 
portion to  the  number  of  square  feet  occupied  by  each  unit. 
The  taxes  are  the  taxes  on  the  land  only,  and  the  interest  is 
interest  on  money  invested  in  the  land. 

The  distribution  of  the  total  charge  of  129.61  is  made  on 
the  basis  of  the  floor  space  occupied  by  each  unit.  The  calcu- 
lations are  carried  out  exactly  as  described  when  dealing  with 
the  overhead  on  buildings. 

The  distribution  under  the  heading  ''Machinery"  is 
shown  on  page  64.  The  separate  amounts  consist  of  taxes 
on  the  machinery,  269.58 ;  insurance  on  the  machinery,  10.75 ; 
interest  on  the  money  invested  in  the  machinery,  949.76 ;  and 
depreciation  on  the  machinery,  figured  at  4%,  and  amounting 
to  626.22;  making  a  total  of  1856.31  to  be  divided  between  the 
different  units.  The  method  adopted,  in  making  the  distribu- 
tion, is  the  cost  basis.  In  the  second  column  is  shown  the  cost 
of  the  machinery  in  each  separate  unit,  while  the  third  column 
gives  the  percentage  that  the  cost  of  each  unit  bears  to  the 
cost  of  all  the  machinery.  The  last  column  gives  the  portion 
of  the  overhead  to  be  charged  to  each  unit  and  is  obtained  in 
the  same  manner  as  described  in  connection  with  the  overhead 
on  buildings. 

Although  not  strictly  a  part  of  the  mill  overhead,  yet 
capable  of  being  included  with  it  and  attached  to  the  separate 
units,  are  other  expenses  that  come  under  the  headings  of 

62 


Land 

Taxes    12.70  Heating  and  humidifying  . 

Interest    35.00  Watchman    

Lighting    48.10 

Total  amount  to  be  distributed 129.61 


23.81 
10.00 


Unit. 

Floor  Space. 

Per  cent 

Distribution. 

Office 

5000 

1.78 

2.31 

Shop 

2585 

.92 

1.19 

Picking 

5198 

1.85 

2.40 

Carding 

10824 

3.85 

4.99 

Combing 

7538 

2.69 

3.49 

Drawing 

2328 

.83 

1.07 

Slubbing 

1600 

.57 

.74 

1st  Int. 

2100 

.75 

.97 

2nd  Int. 

4284 

1.52 

1.97 

Jacks 

17160 

6.10 

7.91 

Spinning — warp 

38200 

13.58 

17.60 

Spinning — filling 

34600 

12.30 

15.94 

Spooling 

5200 

1.85 

2.40 

Twisting 

6336 

2.25 

2.92 

Warping 

5376 

1.91 

2.47 

Slashing 

4158 

1.48 

1.92 

,    Drawing-in 

2680 

.95 

1.23 

Weaving — plain 

51860 

18.44 

23.90 

Weaving — fancy 

37224 

13.24 

17.16 

Cloth  room 

3600 

1.28 

1.66 

Storage 

24000 

8.50 

11.02 

Power 

9460 

3.36 

4.35 

Total 

281311 

100.00 

129.61 

63 


'f 


t 


Machineby 

Taxes    269.58  Interest    949.76 

Insurance    10.75  Depreciation     626.22 

Total  amount  to  be  distributed 1856.31 


Unit. 

Value. 

Per  cent. 

Distribution. 

Shop 

5000.00 

.62 

11.51 

Picking 

12371.75 

1.24 

23.02 

Carding 

56580.27 

6.96 

129.20 

Combing 

49060.00 

6.04 

112.12 

Drawing 

7288.50 

.90 

16.71 

Stubbing 

5111.52 

.63 

11.69 

1st  Int. 

9509.72 

1.17 

21.72 

2nd  Int. 

31211.52 

3.84 

71.28 

Jacks 

86088.74 

10.59 

196.58 

Spinning — warp 

108845.96 

13.51 

250.79 

Spinning — filling 

98847.00 

12.16 

225.73 

Spooling 

4923.00 

.61 

11.32 

Twisting 

17820.00 

2.19 

40.65 

Warping 

6090.20 

.75 

13.92 

Slashing 

4870.00 

.60 

11.14 

Drawing-in 

396.87 

.05 

.93 

Weaving  — plain 

120245.68 

14.79 

274.55 

Weaving — fancy 

91406.80 

11.24 

208.65 

Cloth  room 

4190.00 

.52 

9.65 

Power 

94228.00 

11.59 

215.15 

Total 

814085.53 

100.00 

1856.31 

64 


power,  repair  shop  and  supplies.  The  different  units,  into 
which  the  mill  has  been  subdivided,  contain  both  productive 
and  non-productive  units,  the  latter  embracing  such  units  as 
the  office,  storage,  shop  and  power. 

It  should  be  one  of  the  main  objects,  in  distributing  the 
costs  under  the  non-productive  units,  to  so  arrange  them  that 
they  will  be  attached  to  the  productive  units  in  a  correct  man- 
ner. The  costs  under  power  and  shop  lend  themselves  readily 
to  such  an  arrangement,  and  will  be  treated  in  this  manner. 

Office  and  storage,  however,  will  be  dealt  with  separately. 
The  distribution  under  power  is  shown  on  page  66.  The 
first  item  of  expense,  38.24,  is  the  overhead  expense  on  the 
buildings  devoted  to  the  power  plant,  and  is  obtained  from  the 
sheet  previously  made  up  for  overhead  on  buildings  and 
shown  on  page  61. 

Shnilarly  the  charges  of  4.35  for  land,  and  215.15  for 
machinery,  are  obtained  from  the  pages  showing  the  over- 
head under  these  headings,  the  object  being  to  include  them 
with  the  other  expenses  of  power  and  then  distribute  them 
to  the  productive  units. 

The  fourth  item  of  expense  under  power,  86.00,  covers  the 
cost  of  insurance  and  depreciation,  over  and  above  what  has 
been  already  charged  for  these  two  items  under  overhead,  it 
being  considered  that  the  equipment  of  the  power  plant  de- 
preciates more  rapidly  than  that  of  the  manufacturing  units, 
also  there  is  the  additional  insurance  for  the  boilers  that 
should  be  taken  into  accoxmt. 

The  next  item,  coal  and  labor,  covers  the  expense  of  the 
fuel  and  the  help  in  the  power  plant.  Repairs  and  supplies, 
40.00,  are  taken  from  the  repair  sheet  explained  in  later  pages. 

The  total  amount  to  be  distributed  is  957.64  and  the 
distribution  is  made  on  the  horse  power  basis.  The 
different  units  are  again  set  down  and  opposite  each  unit 
is  placed  the  H.  P.  required  to  drive  the  machinery  it  con- 
tains. The  third  colunm  contains  the  percentage  that  the  H. 
P.  of  each  unit  bears  to  the  total  H.  P.  Under  the  heading 
^'Distribution''  is  placed  the  portion  of  overhead  to  be 
charged  up  to  each  unit,  and  these  amounts  are  obtained  by 

NOTB :  The  expenses  under  power,  repairs,  and  supplies,  are  commonly  termed 
"  works  expense ".  In  future  pa^s,  however,  the  single  t«nn  overhead  will  be 
used  when  referring  to  overhead,  works  expense,  or  to  both. 

65 


I 


Power 

Overhead   from    "Building" 38.24 

"       "Land"    4.35 

"Machinery"    215.15 

Additional  insurance  and  depreciation.  .  .     86.00 

Coal  and  labor 573.90 

Repairs  and  supplies 40.00 

Total  amount  to  be  distributed 957.64 


Unit. 

H.  P. 

Per  cent. 

Distribution. 

Shop 

10 

.43 

4.12 

Picking 

80 

3.41 

32.66 

Carding 

»8 

4.17 

39.93 

Combing 

82 

1.36 

13.02 

Drawing 

16 

.64 

6.13 

Slubbing 

10 

.43 

4.12 

1st  Int. 

U 

.64 

6.13 

2nd  Int. 

60 

2.13 

20.40 

Jacks 

180 

7.66 

73. 3& 

Spinning — warp 

740 

31.50 

301.65 

Spinning — filling 

520 

22.12 

211.83 

Spooling 

8 

.34 

3.26 

Twisting 

00 

3.83 

36.68 

Warping 

6 

.21 

2.01 

Slashing 

6 

.25 

2.39 

Weaving — plain 

250 

10.65 

101.99 

Weaving — fancy 

230 

9.80 

93.85 

Cloth  room 

10 

.43 

4.12 

Total 

2349 

100.00 

957.64 

66 


taking  the  proper  percentage  of  the  total  amount  for  dis- 
tribution. This  method  is  the  same  as  the  one  adopted  when 
distributing  the  overhead  on  buildings,  land  and  machinery. 

The  distribution  of  the  costs  in  the  repair  shop  is  shown 
on  page  68.  The  overhead  of  this  department  consists  of 
5.12,  taken  from  the  overhead  on  buildings,  shown  on  page  61 ; 
1.19  taken  from  the  overhead  on  land,  shown  on  page  63; 
11.51,  taken  from  the  overhead  on  machinery,  shown  on  page 
64;  and  4.12  from  the  power  sheet  on  page  66,  making  a 
total  of  21.94.  In  addition  to  this  amount,  there  are  also  the 
expenses  due  to  labor  in  the  repair  shop  and  material  used. 
It  is  assumed  that  a  record  is  kept  of  each  repair  job  and  the 
time  and  material  charged  up  to  the  proper  units. 

The  second  colunm,  under  ** Repair  Shop,''  contains  the 
separate  amounts  expended  on  each  unit  for  labor  in  making 
the  repairs,  the  third  column  contains  the  amounts  expended 
for  material  for  repairs,  while  the  fourth  column  shows  the 
distribution  of  the  overhead  on  the  repair  shop.  The  distribu- 
tions in  this  column  are  made  on  a  percentage  basis  obtained 
from  the  amounts  expended  for  labor,  that  is,  the  items  in  the 
overhead  column  bear  the  same  ratio  to  the  total  for  overhead, 
that  the  items  in  the  labor  column  bear  to  the  total  for  labor. 

Note  that  there  is  no  charge  for  overhead  against  power, 
on  this  sheet.  Since  there  is  a  charge  for  power  against  re- 
pair shop,  and  also  a  charge  for  power  used  in  the  repair 
shop,  against  the  power  plant,  one  of  these  charges  must 
either  be  omitted  or  estimated,  before  making  up  the  charge 
for  the  other.  In  this  case  the  charge  against  the  power  plant 
has  been  omitted. 

The  amounts  expended  for  supplies  are  also  included  on 
this  sheet.  It  is  assumed  that  an  accurate  record  is  kept  of 
all  supplies  given  out,  and  the  proper  charge  made,  for  the 
same,  to  each  unit.  The  charges  against  power  on  this  sheet, 
namely,  9.00  for  labor ;  15.00  for  materials  and  16.00  for  sup- 
plies, or  a  total  of  40.00,  have  been  carried  to  the  power  sheet 
shown  on  page  66  and  there  distributed. 

The  several  items,  on  the  different  distribution  sheets, 
may  now  be  totaled  for  each  productive  unit,  eliminating  the 

67 


Repair  Shop 

Overhead  from  "Building"        5.12 

"       "Land'  1.19 

"Machinery"    11.51 

P^^^^    4.12 

Total  of  overhead  charges 21.94 


Unit. 

Labor. 

Material. 

Overhead 
Charges. 

Supplies. 

Office 

• 

20.00 

Picking 

1.20 

4.52 

.17 

4.14 

Carding 

2.70 

9.40 

.39 

8.62 

Combing 

4.80 

16.66 

.70 

15.21 

Drawing 

1.50 

5.24 

.22 

4.80 

Slabbing 

1.20 

4.86 

.17 

4.51 

1st  Int. 

1.80 

6.60 

.27 

6.13 

2nd  Int. 

4.20 

14.27 

.60 

13.25 

Jacks 

9.90 

33.85 

1.44 

31.43 

Spinning — warp 

7.20 

24.20 

1.05 

22.18 

Spinning — filling 

8.40 

28.22 

1.22 

25.87 

Spooling 

4.20 

14.08 

.60 

12.97 

Twisting 

3.80 

12.60 

.66 

14.00 

Warping 

2.10 

7.85 

.31 

7.19 

Slashing 

1.50 

5.30 

.22 

164.00 

Weaving — plain 

28.10 

97.20 

4.08 

89.10 

Weaving — fancy 

61.50 

205.92 

8.94 

188.76 

Cloth  room 

6.90 

23.05 

1.01 

69.63 

Power 

9.00 

15.00 

16.00 

Total 

160.00 

528.82 

21.94 

717.79 

68 


power  and  repair  shop,  since  these  have  been  absorbed  in  the 
productive  units.  The  charges  against  office  and  storage  will 
be  dealt  with  together,  and  in  later  pages. 

The  summary  of  these  overhead  charges  is  shown 
on  page  70.  On  this  sheet  the  productive  units  only 
are  shown,  and  against  each  unit  are  placed  the  amounts 
distributed  to  it  in  the  previous  pages.  Taking  the  picking 
for  an  example,  and  following  across  the  page;  under  the 
first  heading,  which  is  '*  Buildings, ' '  there  is  a  charge  against 
this  unit  of  10.43,  this  amount  being  the  same  as  the  charge 
against  picking,  shown  on  the  sheet  giving  the  distribution  of 
the  overhead  on  buildings,  page  61.  Under  land  there  is  a 
charge  of  2.40,  which  is  the  amount  charged  against  picking 
on  page  63;  under  machinery  the  charge  is  23.02,  which  is 
obtained  from  the  machinery  sheet  on  page  64 ;  under  power 
the  amount  32.66  is  taken  from  the  power  sheet,  page  66, 
and  the  amounts  under  repairs  and  supplies,  5.89  and  4.14 
respectively,  are  taken  from  the  repair  and  supply  sheet, 
page  68.  The  total  of  these  separate  items  amounts  to 
78.54  and  this  amount  is  placed  in  the  final  column.  It  should 
be  understood  that,  in  practice,  the  distributions  shown  on 
previous  pages  would  not  be  made  in  such  detail.  All  of  the 
distributions,  so  far  shown,  can  be  combined  in  one  distribu- 
tion sheet  and  the  totals  carried  out  on  the  same  sheet.  The 
method,  employed  here,  is  for  explanation  purposes  solely. 
All  the  overhead  expense,  also  such  expenses  as  power,  re- 
pairs and  supplies,  have  been  distributed  to  the  different 
units  and  it  now  remains  to  distribute  the  total  amount  on 
each  unit,  between  the  different  stocks,  or  different  styles, 
passing  through  that  particular  unit. 

In  the  case  of  each  separate  unit  some  equitable  method 
must  be  obtained,  on  which  to  base  this  distribution,  and  it  is 
readily  apparent  that  the  same  basis  will  not  serve  in  all 
cases.  There  is,  however,  one  element  that  is  an  important 
factor  in  this  distribution,  namely  time;  it  being  apparent 
that  if  it  takes  twice  as  long  for  a  pound  of  one  kind  of  stock 
to  pass  through  a  certain  unit  as  it  does  that  of  another  class 
to  pass  through  the  same  unit,  then  the  overhead  charges  on 
the  first  must  be  just  twice  as  heavy  as  those  on  the  second. 


I 

r 
I 


SUMMABY  OF  OVERHEAD  ChaBGES 


Unit 

Build- 
ings 

Land 

Machin 
ery 

Power 

Repairs 

Supplies     Total 

Picking 

10.43 

2.40 

23.02 

32.66 

5.89 

4.14 

78.54 

Carding 

21.47 

4.99 

129.20        39.93 

12.49 

8.62 

216.70 

Combing 

14.88 

3.49 

112.12 

13.02 

22.16 

15.21 

180.88 

Drawing 

4.58 

1.07 

16.71 

6.13 

6.96 

4.80 

40.25 

Slubbing 

3.16 

.74 

11.69           4.12 

6.23 

4.51 

30.45 

Ist  Int. 

4.17 

.97 

21.72 

6.13 

8.67 

6.13 

47.79 

2nd  Int. 

8.48 

1.97 

71.28 

20.40 

19.07 

13.25 

134.45 

Jacks 

34.00 

7.91 

196.58 

73.35 

45.19 

31.43 

388.46 

Spinning — warp 

75.67 

17.60 

250.79 

301.65 

32.45 

22.18 

700.34 

Spinning — filling 

68.66 

15.94 

225.73 

211.83 

37.84 

25.87 

585.87 

Spooling 

10.30 

2.40 

11.32 

3.26 

18.88 

12.97 

59.13 

Twisting 

12.52 

2.92 

40.65 

36.68 

16.95 

14.00 

123.72 

Warping 

10.64 

2.47 

13.92 

2.01 

10.26 

7.19 

46.49 

Slashing 

8.21 

1.92 

11.14 

2.39 

7.02 

164.00 

194.68 

Dra  wing-in 

5.32 

1  23 

.93 

7.48 

Weaving — plain 

170.31 

23.90 

274.55 

101.99 

129.38 

89.10 

789.23 

Weaving — fancy 

122.25 

17.16 

208.65 

93.85 

276.36 

188.76 

907.03 

Cloth  room 

7.14 

1.66 

9.65 

4.12 

30.96 

69.63 

123.16 

70 


It  is,  of  course,  possible  in  but  a  few  cases  to  know 
accurately  the  amount  of  time  devoted  to  each  class  of  work, 
and  this  is  not  necessary,  since  there  is,  most  always,  some 
data  available  that  is  itself  so  closely  related  to  the  element 
of  time  that  it  will  serve  all  purposes  equally  well. 

Take,  for  an  example,  piece  work  on  a  unit  such  as  roving 
frames.    The  price  of  this  work  is  very  accurately  based  on 
the  amount  of  work  that  can  be  turned  out  in  a  given  time. 
If,  then,  the  amounts  that  have  been  paid  on  these  machines 
for  piece  work  are  known,  and  they  should  be,  then  these 
amounts  can  be  used,  when  distributing  the  overhead,  with 
practically  as  accurate  results  as  would  be  obtained  if  the 
exact  amount  of  time  spent  on  each  hank  roving  was  known. 
Again,  in  the  case  of  weaving,  if  the  number  of  looms  on 
each  style,  and  the  pounds  of  goods  turned  out,  are  known 
then  by  usmg  these  items  in  the  distribution  of  the  overhead 
we  are  practically  using  the  element  of  time,  since  the  time  it 
takes  to  weave  a  pound  of  cloth  of  a  certain  style,  regulates 
the  number  of  looms  required  to  give  the  necessary  produc- 
tion. 

Consequently,  although  the  actual  hours  consumed,  in 
tummg  out  a  certain  production,  may  not  be  used  when 
making  the  distribution  of  the  overhead  at  the  different  units 
yet  the  element  of  time  is  the  chief  factor,  and  in  selecting  a 
method  of  distribution,  for  any  particular  unit,  it  should  be 
the  aim  to  select  a  method  that  will  fit  this  requirement. 

Card  Room 

Cost,  per  pound,  on  pickers,  cards,  combers,  and  draw- 
frames  :— The  total  amount  to  be  distributed  on  the  picking 
unit  IS  78.54.  If  the  stock  should  all  be  run  through  the 
pickers  at  the  same  rate,  and  treated  in  exactly  the  same  man- 
ner m  the  card,  then  it  would  be  correct  to  say  that  the  total 
cost  of  overhead  on  pickers  divided  by  the  final  pounds  of 
roving  turned  out  in  the  card  room,  gives  the  cost  per  pound 
of  picker  overhead  on  all  stocks.  If,  however,  the  different 
stocks  do  not  pass  through  the  pickers  at  the  same  rate,  which 

71 


Pickers,  Cards,  Combers,  and  Draw  Frames 


Unit. 

Costs. 

Pounds  Produced. 

Cost  per  Pound. 

Picking 

78.54 

27489 

.002857 

Carding 

216.70 

27489 

.007883 

Combing 

180.88 

20290 

.008914 

Drawing 

40.25 

27489 

.001464 

30.45 


Slubbers 

(overhead    cost)-T-23.21    (piece    work    cost)=1.3119y 

or  131.19% 


Hank. 

Piece  Work  Cost, 
Per  Pound. 

Per  Cent. 
To  Be  Taken. 

Overhead  Cost, 
Per  Pound. 

.60 
.70 

.000832 
.000978 

131.19% 
131.19% 

.001091 
.001283 

I 
I 


47.79    (overhead 


1st  Intermediates 

cost)-f-30.22     (piece    work    cost)= 
or  158.14% 


1.5814, 


Hank. 

Piece  Work  Cost, 
Per  Pound. 

Per  Cent. 
To  Be  Taken. 

Overhead  Cost, 
Per  Pound. 

1.04 

.000589 

158.14% 

.000931 

1.35 

.001028 

158.14% 

.001625 

1.65 

.001316 

158.14% 

.002081 

2.00 

.001588 

158.14% 

.002511 

72 


is  the  case  with  the  mill  under  consideration,  then  it  is  not 
perfectly  accurate  to  employ  the  above  method. 

Moreover,  some  of  the  stock  is  carded  and  some  combed ; 
the  combed  work  loses  much  more  in  waste  than  the  carded, 
and  to  say  that  the  final  pounds  produced  in  the  card  room 
show  the  relative  amount  of  each  stock  to  pass  through  the 
picker  is  not  correct.  This  latter  point  is  taken  up  more 
fully  under  raw  stock  cost  in  later  pages. 

The  question  then  is,  does  the  difference  that  would  be 
shown  in  the  cost  per  pound  warrant  the  additional  labor  of 
taking  these  points  into  consideration,  and  the  answer  to  this 
question  must,  in  all  cases,  be  governed  by  the  circumstances. 

In  the  case  of  the  pickers,  cards,  combers  and  draw 
frames,  the  cost  of  the  overhead,  in  each  case,  has  been 
divided  by  the  total  pounds  produced,  without  taking  into 
consideration  the  differences  due  to  the  variations  in  the  pro- 
duction and  waste  of  the  different  stocks.  The  cost  per 
pound  in  each  case  is  shown  in  the  table  on  page  72 ;  the  items 
under  ^ Costs''  are  obtained  from  the  total  column  on  page 
70,  while  the  items  under  ''Pounds  Produced"  are  from  the 
production  report  shown  on  page  13. 

Cost,  per  pound,  on  roving  frames :— The  overhead  on  the 
roving  frames  is  distributed  to  the  different  hanks  being 
made,  on  the  piece  work  cost  basis.  The  slubbers,  1st  inter- 
mediates, 2nd  intermediates  and  jacks  are  dealt  with  sep- 
arately. On  the  slubbers  the  total  cost  of  piece  work  is  23.21, 
and  the  total  cost  of  overhead  is  30.45 ;  then  30.45^23.21  gives 
the  percentage  that  the  cost  per  pound  of  overhead  on  any 
hank,  run  on  the  slubbers,  bears  to  the  cost  per  pound  of 
piece  work  on  that  hank. 

30.45-^23.21=1.3119,  or  131.19% 
The  cost  per  pound  of  piece  work  for  the  60  hank  is 
.000832,  then  131.19%  of  .000832,  or  .001091,  is  the  cost  per 
pound  of  the  overhead  on  this  hank.  The  above  method  is  the 
one  adopted  in  the  tables  on  pages  72  and  74,  which  show  the 
cost  per  pound  of  overhead  for  each  of  the  different  hanks 
being  made. 

Summary  of  overhead  in  card  room :— It  is  well,  at  this 
point,  to  total  the  overhead  cost  per  pound  in  the  card  room, 

73 


2nd  Intermediate^ 

134.45    (overhead   cost)-f-80.84    (piece   work   cost)=1.66316 

or  166.316% 


Hank. 

Piece  Work  Cost, 
Per  Pound. 

Per  Cent. 
To  Be  Taken. 

Overhead  Cost, 
Per  Pound. 

2.6 

.001706 

166.316% 

.002837 

3.5 

.002318 

166.316% 

.003855 

4.95 

.003930 

166.316% 

.006536 

5.25 

.004164 

166.316% 

.006925 

6.6 

.005362 

166.316% 

.008918 

Jacks 

388.46   (overhead  cost)-^257.43   (piece  work  cost)  =1.50899, 

or  150.899% 


Hank. 

Piece  Work  Cost, 
Per  Pound, 

Per  Cent. 
To  Be  Taken. 

Overhead  Cost, 
Per  Pound. 

8 

.004641 

150.899% 

.007003 

10 

.006148 

150.899% 

.009277 

12 

.007679 

150.899% 

.011587 

14 

.009729 

150.899% 

.014681 

16 

.011841 

150.899% 

.017868 

18 

.014042 

150.899% 

.021189 

20 

.017917 

150.899% 

.027036 

25 

.023387 

150.899% 

.035291 

74 


for  each  separate  hank,  and  use  these  totals  in  any  later 
figures,  rather  than  treat  each  unit  in  the  card  room  sep- 
arately.   These  totals  are  shown  in  the  table  on  page  76. 

When  making  the  totals  for  the  overhead  of  the  card 
room,  due  regard  must  be  given  to  the  organization  of  the 
room;  that  is,  in  attaching  to  any  particular  hank,  made  on 
the  jack,  the  cost  of  overhead  for  the  first  intermediates,  for 
instance,  it  is  necessary  to  know  which  hank,  made  on  the 
first  intermediates,  is  going  into  the  final  hank  roving  being 
dealt  with.  This  information  is  readily  derived  from  the 
sheet  giving  the  organization  of  the  card  room. 

Take  the  8  hank  roving,  for  an  illustration,  and  following 
it  through  the  different  units  listed  in  the  table,  shown  on 
page  76,  the  first  item  is  the  charge  against  picking.  This 
amount  is  the  same  for  each  of  the  different  hanks  being 
made,  consequently  there  is  only  one  figure  that  can  be  used, 
namely,  .002857.    The  same  is  true  of  the  carding  and  drawing. 

The  8  hank  is  not  combed  work,  consequently  no  charge 
is  made  opposite  combing,  this  space  being  left  blank.  On 
the  slubbers,  two  different  hank  rovings  were  run,  .60  and 
.70,  and  the  one  that  is  used  in  later  processes  for  the  8  hank, 
must  be  known  when  making  the  charge  of  overhead  for 
slubbers  against  the  8  hank.  Knowing  the  organization  of 
the  room,  it  is  understood  that  the  charge  of  overhead  against 
the  .60  hank,  on  the  slubbers,  is  the  one  that  goes  under  8 
hank  in  the  summary  sheet.  Similarly,  on  the  first  inter- 
mediates, it  is  the  1.04  hank  that  eventually  passes  into  the 
8  hank,  consequently  the  charge  of  overhead  against  the  1.04 
hank,  on  the  first  intermediates,  or  .000931  must  be  placed 
under  8  hank  on  the  summary  sheet. 

On  the  second  intermediates,  it  is  the  2.6  hank  that  passes 
to  the  8  hank,  and  the  overhead  charge  for  this  hank  on  the 
second  intermediates  is  .002837,  which  is  the  amount  under 
8  hank,  and  against  second  intermediate,  on  the  summary 
sheet. 


75 


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76 


Spinning  Room 

The  overhead  in  the  ring  spinning  room  is  split  between 
the  warp  and  filling,  and  is  figured,  in  both  cases,  on  the 
spindle  basis.  The  cost  for  the  warp  yarn  is  shown  on  page 
78.  The  total  amount  of  overhead  for  warp  frames  is  700.34 
as  shown  on  page  70.  The  total  number  of  spindles  on  warp 
yarn  is  35195.  Dividing  the  total  amount  to  be  distributed, 
700.34,  by  the  total  number  of  spindles,  35195,  gives  the  over- 
head cost  per  spindle,  or  .019899. 

If,  now,  the  cost  per  spindle  is  multiplied  by  the  number 
of  spindles  run  on  any  one  count,  and  this  result  divided  by 
the  pounds  of  that  count  turned  off,  the  result  will  be  the 
cost  per  pound  of  that  count.  This  is  the  method  followed 
in  the  table.  The  cost  per  pound  of  overhead  for  the  filling 
is  also  shown  on  page  78,  the  same  method  being  followed  as 
in  the  case  of  the  warp  yam. 

The  total  amount  to  be  distributed  on  the  filling  is  585.87, 
which,  divided  by  the  number  of  spindles  run,  31862,  gives 
.018388  as  the  cost  per  spindle  to  be  used. 


Wabp  Pbeparation  Room 

Cost,  per  pound,  on  spooling: — The  overhead  cost  on 
spooling  is  distributed  to  the  different  counts  run  on  the  pro- 
ductive labor  cost  basis.  The  total  of  the  productive  labor 
cost,  as  shown  on  the  pay  roll,  is  114.75,  which,  divided  into 
the  amount  of  overhead  to  be  distributed,  59.13,  gives  .5153  or 
51.53%.  That  is,  the  overhead  cost  per  pound,  on  any  one 
count,  is  equal  to  51.53%  of  the  productive  labor  cost  per 
pound  on  that  count.  This  method  is  followed  in  the  table  on 
page  80  which  gives  the  cost  per  pound  for  overhead  on  each 
count  being  run.  Take  the  35s  for  an  example,  the  produc- 
tive labor  cost  per  pound  on  this  count  is  .0048,  then  51.53% 
of  .0048,  or  .002473  gives  the  cost  per  pound  of  overhead  on 
this  count. 

Cost,  per  pound,  on  twisting: — The  overhead  on  twist- 
ing is  figured  on  the  spindle  basis,  and  is  the  same  method 

77 


i<  ;[ 


Cost,  Per  Pound,  of  Ovebhead  on  Spinning 


Warp 
Counts. 

Spindles. 

Cost  per 
Spindle. 

Total  Cost. 

Pounds. 

Cost  per 
Pound. 

36 

2465 

.019899 

49.051035 

2507 

.019565 

40 

496 

.019899 

9.869904 

420 

.023499 

41 

1121 

.019899 

22.306779 

817 

.027303 

45  H.  T. 

1330 

.019899 

26.465670 

609 

.043457 

50 

3237 

.019899 

64.413063 

2010 

.032046 

65 

3570 

.019899 

71.039430 

1960 

.036244 

60 

6148 

.019899 

122.339052 

2988 

.040943 

65  H.  T. 

926 

.019899 

18.426474 

250 

.073706 

70 

2188 

.019899 

43.539012 

827 

.052647 

80 

5374 

.019899 

106.937226 

1693 

.063164 

90 

4463 

.019899 

88.809237 

1205 

.073700 

100 

444 

.019899 

8.835156 

100 

.088351 

120 

3433 

.019899 

68.313267 

587 

.116377 

Filling 
Counts. 

40 

131 

.018388 

2.408828 

118 

.020413 

45 

2588 

.018388 

47.588144 

1887 

.025219 

50 

5142 

.018388 

94.551096 

3193 

.029612 

60 

2560 

.018388 

47.073280 

1221 

.038553 

70 

1376 

.018388 

25.301888 

520 

.048657 

75 

3234 

.018388 

59.466792 

1106 

.053767 

85 

1518 

.018388 

27.912984 

437 

.063874 

90 

2330 

.018388 

42.844040 

608 

.070467 

100 

1022 

.018388 

18.792536 

230 

.081706 

120 

1105 

.018388 

20.318740 

190 

.106940 

120  H.T. 

6111 

.018388 

112.369068 

770 

.145934 

130 

4745 

.018388 

87.251060 

688 

.126818 

78 


as  the  one  employed  when  distributing  the  overhead  on  spin- 
ning. The  total  amount  to  be  distributed  is  123.72,  which, 
divided  by  the  spindles  run,  4800,  gives  .025775  as  the  over- 
head cost  per  spindle.  The  cost  per  pound  on  each  count  is 
shown  in  the  table  on  page  80. 

Cost,  per  pound,  on  warping  and  slashing: — From  the 
warpers,  on  through  the  remainder  of  the  units,  the  overhead 
deals  with  the  different  styles  being  run,  and  not  with  the 
yam  counts.  The  cost  per  pound  of  the  overhead,  on  both 
the  warpers  and  slashers,  is  dealt  with  here  on  the  hour  basis, 
since  when  obtaining  the  labor  cost  per  pound,  the  time  spent 
in  warping  or  slashing  each  style  was  given. 

The  total  of  overhead  on  warping  is  46.49,  which  divided 
by  the  max3hine  hours  on  warping,  864,  gives  .053808  as  the 
cost  per  machine  hour  of  overhead.  Multiplying  the  number 
of  hours  spent  in  warping  any  one  style,  by  the  cost  per 
machine  hour,  and  dividing  this  result  by  the  number  of 
pounds  run  on  that  style,  gives  the  cost  per  pound  for  that 
style.  This  is  the  method  adopted  when  obtaining  the  warp- 
ing costs  shown  on  page  81,  and  the  slashing  costs  shown  on 
page  82. 

In  the  case  of  the  slashers,  the  total  of  the  overhead  is 
194.68,  which,  divided  by  the  number  of  machine  hours,  162, 
gives  1.201728  as  the  cost  per  machine  hour. 

Cost,  per  pound,  on  drawing-in : — The  total  overhead  ex- 
pense, attached  to  drawing-in,  is  a  very  small  item  and  could 
readily  be  attached  to  some  other  unit  when  finding  the  over- 
head cost  of  that  unit.  Dealing  with  this  item  in  this  maimer 
does  not,  of  course,  permit  of  its  being  separated,  but  the 
smallness  of  the  amount  hardly  justifies  making  of  it  a  sepa- 
rate account.  However,  for  the  purpose  of  illustration,  the 
overhead  on  drawing-in  will  be  dealt  with  in  the  same  manner 
as  the  overhead  on  the  other  units,  and  is  shown  on  page  83. 

The  amount  to  be  distributed  is  apportioned  to  the  differ- 
ent styles  on  the  labor  cost  basis.  The  second  column  on  page 
83  shows  the  labor  cost  on  each  style  for  drawing-in,  the 
third  column  gives  the  percentage  that  the  labor  cost  of  each 
style  bears  to  the  total  labor  cost  for  this  unit.    The  fourth 

79 


Cost,  Pes  Pound,  of  Overhead  on  Spooling 


Count. 

Productive  Labor 
Cost,  Per  Pound. 

Per  Cent.  Taken. 

Overhead  Cost, 
Per  Pound. 

35 

.0048 

51.53 

.002473 

40 

.005 

51.53 

.002576 

46 

.0054 

51.53 

.002782 

m 

.0058 

51.53 

.002988 

Si 

.006 

51.53 

.003091 

CO 

.0064 

51.53 

.003298 

05 

.007 

51.53 

.003607 

70 

.0076 

51.53 

.003916 

80 

.009 

51.53 

.004637 

90 

.0115 

51.53 

.005926 

100 

.015 

51.53 

.007729 

120 

.02 

51.53 

.010306 

Cost,  Peb  Pound,  of  Overhead  on  Twisting 


Warp 
Counts. 

Spindles. 

Cost,  per 
Spindle. 

Total  Cost. 

Pounds. 

Cost, 
Per  Pound. 

40/2 

220 

.025775 

5.670500 

412 

.013763 

65/2 

32 

.025775 

.824800 

35 

.023565 

65/2  H.T. 

335 

.025775 

8.634625 

210 

.041117 

80/2 

650 

.025775 

16.753750 

574 

.029187 

120/2 

2475 

.025775 

63.793125 

1185 

.053834 

Filling 
Counts. 

40/2 

52 

.025775 

1.340300 

115 

.011655 

120/4  H.T. 

1036 

.025775 

26.702900 

753 

.035462 

80 


Cost,  Per  Pound,  of  Overhead  on  Warping 


Style. 

Machine 
Hours. 

Cost,  per 

Machine 

Hour. 

Total  Cost. 

Pounds. 

Cost, 
Per  Pound. 

A. 

67 

.053808 

3.605136 

2456 

.001468 

B. 

66 

.053808 

3.551328 

1254 

.002832 

C. 

17 

.053808 

.914736 

307 

.002979 

D. 

61 

.053808 

3.282288 

450 

.007293 

E. 

13 

.053808 

.699504 

255 

.002743 

F. 

17 

.053808 

.914736 

297 

.003080 

G. 

19 

.053808 

1.022352 

318 

.003215 

h. 

20 

.053808 

1.076160 

342 

.003146 

J. 

11 

.053808 

.591888 

120 

.004932 

K. 

24 

.053808 

1.291392 

414 

.003119 

L. 

23 

.053808 

1.237584 

267 

.004635 

M. 

36 

.053808 

1.937088 

667 

.002904 

N. 

31 

.053808 

1.668048 

371 

.004496 

P. 

37 

.053808 

1.990896 

-  440 

.004524 

R. 

13 

.053808 

.699504 

218 

.003208 

F.  A. 

31 

.053808 

1.668048 

801 

.002082 

F.  B. 

37 

.053808 

1.990896 

483 

.004122 

F.  C. 

19 

.053808 

1.022352 

335 

.003052 

F.  D. 

128 

.053808 

6.887424 

1371 

.005023 

F.  E. 

29 

.053808 

1.560432 

806 

.001936 

F.  F. 

34 

.053808 

1.829472 

609 

.003004 

F.  G. 

74 

.053808 

3.981792 

2015 

.001976 

f.h. 

17 

.053808 

.914736 

356 

.002569 

F.  K. 

24 

.053808 

1.291392 

424 

.003045 

F.  M. 

16 

.053808 

.860928 

273 

.003153 

81 


f.r 


Cost,  Peb  Pound,  of  Ovebhead  on  Slashing 


Style. 

Machine 
Hours. 

Cost,  Per 

Machine 

Hour. 

Total  Cost. 

Pounds 

Cost,  Per 
Pound. 

A. 

14 

1.201728 

16.824192 

2456 

.006850 

B. 

11 

1.201728 

13.219008 

1254 

.010541 

C. 

4 

1.201728 

4.806912 

307 

.015657 

B. 

10 

1.201728 

12.017280 

450 

.026705 

IL 

t 

1.201728 

3.605184 

255 

.014138 

F. 

4 

1.201728 

4.806912 

297 

.016185 

o. 

4 

1.201728 

4.806912 

318 

.015116 

H. 

4 

1.201728 

4.806912 

342 

.014055 

X 

3 

1.201728 

3.605184 

120 

.030043 

K. 

4 

1.201728 

4.806912 

414 

.011610 

L. 

5 

1.201728 

6.008640 

267 

.022504 

M. 

6 

1.201728 

7.210368 

667 

.010810 

N. 

5 

1.201728 

6.008640 

371 

.016195 

P. 

6 

1.201728 

7.210368 

440 

.016387 

R. 

3 

1.201728 

3.605184 

218 

.016537 

F.  A. 

8 

1.201728 

9.613824 

801 

.012002 

F.  B. 

7 

1.201728 

8.412096 

483 

.017416 

F.  C. 

4 

1.201728 

4.806912 

335 

.014349 

F.  D. 

11 

1.201728 

13.219008 

1371 

.009642 

F.  E. 

8 

1.201728 

9.613824 

806 

.011928 

F.  F. 

10 

1.201728 

12.017280 

609 

.019733 

F.  G. 

18 

1.201728 

21.631104 

2015 

.010735 

F.  H. 

3 

1.201728 

3.605184 

356 

.010127 

F.  K. 

4 

1.201728 

4.806912 

424 

.011337 

F.  M. 

3 

1.201728 

3.605184 

273 

.013206 

Cost,  Peb  Pound,  of  Ovebhead  on  Dbawing-in 


style. 

Labor  Cost. 

Per  Cent. 

Overhead. 

Pounds. 

Cost, 
Per  Pound. 

A. 

59.84 

16.63 

1.243924 

2456 

.000506 

B. 

24.61 

6.84 

.511632 

1254 

.000408 

C. 

5.48 

1.52 

.113696 

307 

.000370 

D. 

8.46 

2.35 

.175780 

450 

.000390 

E. 

3.84 

• 

1.07 

.080036 

255 

.000313 

F. 

4.44 

1.23 

.092004 

297 

.000309 

G. 

6.27 

1.74 

.130152 

318 

.000409 

H. 

7.06 

1.96 

.146608 

342 

.000428 

J. 

2.29 

.64 

.047872 

120 

.000399 

K. 

7.87 

2.19 

.163812 

414 

.000395 

L. 

5.64 

1.57 

.117436 

267 

.000440 

M. 

13.08 

3.63 

.271524 

667 

.000407 

N. 

6.72 

1.87 

.139876 

371 

.000377 

P. 

8.43 

2.34 

.175032 

440 

.000398 

R. 

4.26 

1.18 

.088264 

218 

.000405 

F.  A. 

12.65 

3.52 

.263296 

801 

.000328 

F.  B. 

12.32 

3.42 

.255816 

483 

.000529 

F.  C. 

6.29 

1.75 

.130900 

335 

.000391 

F.  D. 

54.11 

15.03 

1.124244 

1371 

.000820 

F.  E. 

13.11 

3.64 

.272272 

806 

.000337 

F.  F. 

11.52 

3.20 

.239360 

609 

.000393 

F.  G. 

52.36 

14.55 

1.088340 

2015 

.000540 

F.  H. 

10.71 

2.98 

.222904 

356 

.000626 

F.  K. 

12.81 

3.56 

.266288 

424 

.000628 

F.  M. 

5.74 

1.59 

.118932 

273 

.000435 

82 


83 


t 


i 


.  iitili 


% 


column  shows  the  portion  of  overhead  to  be  charged  to  each 
style  and  the  items  in  this  colmnn  are  obtained  by  multiply- 
ing the  total  of  the  overhead,  7.48,  by  the  percentage  set 
against  each  style.  Dividing  the  amount  of  overhead,  for  each 
style,  by  the  pounds  handled,  gives  the  cost  per  pound  of 
overhead  on  each  style. 


Weave  Eoom 

The  overhead  in  the  weave  room  is  split  between  the  plain 
and  fancy  looms,  and  in  both  cases  is  handled  on  the  loom 
basis.  An  explanation  for  one  will  constantly  serve  for  both. 
Knowing  the  number  of  looms  on  each  style  and  the  pounds 
produced,  the  cost  per  pound  of  overhead,  on  any  style,  is 
readily  obtained  by  first  dividing  the  total  of  overhead,  for 
all  the  looms  being  dealt  with,  by  the  number  of  looms  run, 
to  find  the  cost  per  loom.  The  cost  per  loom  is  then  multi- 
plied by  the  number  of  looms  on  any  particular  style,  and 
the  result  is  divided  by  the  pounds  run  on  that  style,  which 
gives  the  cost  per  pound  for  that  style.  This  is  the  method 
followed  on  page  85,  which  shows  the  cost  per  pound  on  both 
the  plain  and  fancy  styles. 

In  the  case  of  the  plain  looms  the  total  amount  to  be  dis- 
tributed is  789.23,  which  divided  by  the  number  of  plain  looms, 
815,  gives  .968380  as  the  overhead  cost  per  loom.  On  style 
A  there  are  125  looms  running,  which  multiplied  by  the  cost 
per  loom,  gives  a  total  cost  of  121.047500.  This  amount, 
divided  by  the  pounds  run,  4163,  gives  .029077  as  the  cost  per 
pound.  In  the  case  of  the  fancy  looms  the  total  of  overhead 
is  907.03,  which,  divided  by  the  number  of  looms  run,  585,  gives 
1.550478  as  the  overhead  cost  per  loom. 


Cloth  Room 

The  cost  of  overhead,  in  the  cloth  room,  is  distributed  to 
the  different  styles  on  the  yardage  basis.  The  total  cost  of 
overhead  for  this  unit,  123.16,  is  divided  by  the  total  yards 

84 


Cost,  Pbb  Pound,  of  Ovebhead  on  Weaving 


style. 

Looms. 

Cost, 
Per  Loom. 

Total  Cost. 

Pounds. 

Cost, 
Per  Pound. 

A. 

125 

.968380 

121.047500 

4163 

.029077 

B. 

125 

.968380 

121.047500 

2450 

.049407 

0. 

35 

.968380 

33.893300 

522 

.064929 

B. 

75 

.968380 

72.628500 

759 

.095689 

B. 

25 

.968380 

24.209500 

423 

.057233 

F. 

35 

.968380 

33.893300 

517 

.065557 

O. 

35 

.968380 

33.893300 

530 

.063950 

H. 

35 

.968380 

33.893300 

547 

.061962 

J. 

15 

.968380 

14.525700 

191 

.076050 

K. 

35 

.968380 

33.893300 

596 

.056868 

L. 

30 

.968380 

29.051400 

382 

.076050 

M. 

70 

.968380 

67.786600 

1131 

.059935 

N. 

70 

.968380 

67.786600 

1279 

.052999 

P. 

70 

.968380 

67.786600 

1381 

.049085 

R. 

35 

.968380 

33.893300 

295 

.114892 

F.  A. 

75 

1.550478 

116.285850 

1309 

.088835 

F.  B. 

70 

1.550478 

108.533460 

823 

.131875 

F.  C. 

35 

1.550478 

54.266730 

567 

.095708 

F.  D. 

125 

1.550478 

193.809750 

1735 

.111705 

F.  E. 

45 

1.550478 

69.771510 

1559 

.044754 

F.  F. 

50 

1.550478 

77.523900 

1017 

.076227 

F.  G. 

90 

1.550478 

139.543020 

2723 

.051246 

F.  H. 

25 

1.550478 

38.761950 

659 

.058819 

F.  K. 

35 

1.550478 

54.266730 

632 

.085865 

F.  M. 

35 

1.550478 

54.266730 

321 

.169055 

85 


II 


Ill 


Cost,  Pbb  Pound,  of  Overhead  on  Cloth  Boom 


style. 

Cost  Per  Yard. 

Yards  Per 
Pound. 

Cost  Per  Pound. 

A. 

.000482 

5.00 

.002410 

B. 

.000482 

8.50 

.004097 

C. 

.000482 

11.75 

.005663 

D. 

.000482 

16.46 

.007933 

E. 

.000482 

12.30 

.005928 

P. 

.000482 

14.10 

.006796 

G. 

.000482 

11.00 

.005302 

H. 

.000482 

10.66 

.005138 

J. 

.000482 

15.36 

.007403 

K. 

.000482 

13.06 

.006294 

L. 

.000482 

14.52 

.006998 

M. 

.000482 

10.31 

.004969 

N. 

.000482 

6.75 

.003253 

P. 

.000482 

6.75 

.003253 

R. 

.000482 

14.63 

.007051 

F.A. 

.000482 

10.96 

.005282 

F.  B. 

.000482 

10.31 

.004969 

P.C. 

.000482 

11.82 

.005697 

F.  D. 

.000482 

9.25 

.004458 

F.  B. 

.000482 

8.53 

.004111 

F.  F. 

.000482 

16.59 

.007996 

F.  G. 

.000482 

11.15 

.005374 

F.  H. 

.000482 

5.16 

.002487 

F.  K. 

.000482 

10.75 

.005181 

F.M. 

.000482 

14.48 

.006979 

86 


run,  255567  to  find  the  cost  per  yard,  which  gives  .000482. 
This  amount,  multiplied  by  the  yards  per  pound  on  any  style, 
gives  the  overhead  cost  per  pound  on  that  style.  The  results, 
for  the  different  styles  are  shown  on  page  86. 


Office  and  Stobage 

No  portion  of  the  expense  attached  to  manufacturing  is 
less  tangible  than  that  attached  to  the  office.  Just  how  to 
apportion  the  salaries  of  those  connected  with  the  manage- 
ment of  a  mill,  so  that  each  class  of  goods  will  bear  its  just 
burden,  is  always  a  problem,  concerning  which  there  is  cer- 
tain to  be  much  difference  of  opinion.  It  would  seem,  how- 
ever, that  those  goods,  to  which  there  is  attached  a  greater 
expense  throughout  the  manufacturing  processes,  which  is 
practically  the  same  thing  as  saying  it  takes  them  longer  to 
pass  through  the  machines,  should  bear  their  relative  greater 
burden  of  the  office  expense.  This  method  is  the  one  adopted 
here,  and  the  office  expense  is  distributed  on  the  total  labor 
cost  basis,  which  results  in  giving  to  those  styles  that  have  a 
greater  labor  cost  per  pound,  a  proportionate  greater  part  of 
the  office  expense.  The  storage  cost  may  also  be  included 
with  the  office,  although  if  some  of  the  goods  warrant  having 
a  direct  charge  made  upon  them  for  this  branch  of  the  mill, 
it  may  be  done. 

The  charge  on  storage,  taken  from  the  overhead  sheets, 
is  17.44  on  buildings  and  11.02  on  land,  making  a  total  of 
28.46.  The  overhead  on  office  consists  of  20.19  for  buildings 
and  2.31  for  land,  also  a  charge  of  20.00  for  supplies.  For  the 
purpose  of  illustration  it  will  be  assumed  that  the  office  ex- 
penses bring  the  total  for  storage  and  office  up  to  600.00. 
These  office  expenses  include  salaries,  additional  insurance 
not  already  provided  for,  freight,  interest  on  loans,  (other 
than  cotton,  which  should  be  charged  directly  to  the  cotton), 
and  may  also  include  the  yard  help. 

The  total  labor  cost  amounts  to  4829.49,  and  the  amount 
to  be  distributed,  600.00,  divided  by  this  labor  cost,  4829.49, 

87 


ii 


,v 


Cost,  Peb  Pound,  of  Office  and  Stobage 


88 


style. 

Total  Labor  Cost 
Per  Pound. 

Per  Cent. 

Cost  Per  Pound. 

A. 

.083375 

12.42 

.010355 

B. 

.125365 

12.42 

.015570 

C. 

.153710 

12.42 

.019090 

B. 

.239371 

12.42 

.029729 

B. 

.135521 

12.42 

.016831 

F. 

.149909 

12.42 

.018618 

Q. 

.153894 

12.42 

.019113 

H. 

.153907 

12.42 

.019115 

J. 

.204240 

12.42 

.025366 

K. 

.148429 

12.42 

.018434 

L. 

.186990 

12.42 

.023224 

M. 

.147824 

12.42 

.018359 

M. 

.113448 

12.42 

.014090 

P. 

.111259 

12.42 

.013818 

K. 

.185833 

12.42 

.023080 

P.  A. 

.169063 

12.42 

.020997 

F.  B. 

.318467 

12.42 

.039553 

F.  C. 

.192528 

12.42 

.023912 

F.  D. 

.387610 

12.42 

.048141 

F.  E. 

.214630 

12.42 

.026657 

F.  F. 

.300111 

12.42 

.037273 

P.O. 

.199500 

12.42 

.024778 

F.  H. 

.162910 

12.42 

.020233 

P.  K. 

.239330 

12.42 

.029724 

P.M. 

.403622 

12.42 

.050129 

gives  .1242  or  12.42%.  If,  now,  12.42%  of  the  total 
labor  cost  per  pound  on  any  given  style,  is  obtained,  it 
will  show  the  cost  per  pound  of  the  office  on  that  style.  This 
is  the  method  adopted  on  page  88,  which  shows  this  ex- 
pense distributed  to  the  different  styles  made. 

Take  style  A,  for  an  illustration,  the  total  labor  cost 
per  pound  on  this  style  has  been  found  to  be  .083375.  12.42% 
of  .083375  gives  .010355  as  the  cost  per  pound  that  must  be 
added  to  this  style,  to  take  care  of  the  office  and  other  general 
expenses. 

Summary  of  Overhead  Costs 

It  is  now  possible  to  assemble  the  overhead  costs  on  the 
different  styles  and  arrive  at  the  total  charge  on  each.  What 
has  been  said,  however,  in  connection  with  the  labor  cost,  ap- 
plies equally  well  at  this  point,  that  is,  that  since  the  cloth 
embraces  both  warp  and  filling,  these  two  materials  are 
handled  separately  until  they  are  combined  in  the  cloth,  when 
a  percentage  of  the  warp  cost  is  taken,  and  also  a  percentage 
of  the  filling  cost.  As  the  method  is  exactly  the  same  as  the 
one  adopted  when  finding  the  total  labor  cost  per  pound  for 
the  different  styles,  and  an  explanation  was  given  at  that  time, 
it  is  not  deemed  necessary  to  go  into  this  matter  further  here. 
The  summary  of  the  overhead  cost  per  pound  on  the  different 
styles  is  shown  on  the  following  pages. 


89 


i 


I 


Cost,  Per  Pound,  of  Mill  Ovebhbad 


CARDED 

^ 


Stock. 


Hk.  roving 
Counts 

Card  Room 
Spinning  room 
Spooling 
Twisting 

Total 


IH 


8 
35 

.024066 
.019565 
.002473 


1% 


.046104 


8 
40 

.024066 
.023499 
.002576 


1% 


.050141 


8 
40/2 

.024066 
.023499 
.002576 
.013763 


1% 


.063904 


10 
45 

.028052 
.027303 
.002782 


1%E 


10 

45 
Hard 
twist 

.036966 


1% 


10 
50 

.036966 


1% 


1% 


12 
55 

.039276 


12 
60 

.039276 


.043457  .032046 


.058137 


,002782 


.002988 


.036244  .040943 


.083205  .072000 


.003091 


.078611 


.003298 


.083517 


Cost,  Per  Pound,  of  Mnj.  Overhead 

CARDED 

A 


stock. 


Hk.  roving 
Counts 

Card  room 
Spinning  room 
Twisting 

Total 


1% 


8 
40 

.024066 
.020413 


1% 


1% 


.044479 


8 
40/2 

.024066 
.020413 
.011655 


.056134 


10 
50 

.028052 
.029612 


1%E 


10 
45 

.036966 
.025219 


1% 


.057664 


12 
60 

.039276 
.038533 


1% 


.062185  .077809 


14 
70 

.045507 
.048657 


.094164 


90 


ON  Warp  Yarns,  up  to  Warping 


1%B 


14 

65 
Hard 
twist 

.045507 

.073706 

.003607 


1%E 


.122820 


14 
65/2 

.045507 
.073706 
.003607 
.023565 


l^E 


.146385 


14 

65/2 

Hard 

twist 

.045507 

.073706 

.003607 

.041117 


1% 


.163937 


14 
70 

.045507 
.052647 
.003916 


1% 


1% 


.102070 


16 
80 

.048694 
.063164 
.004637 


1% 


.116495 


16 
80/2 

.048694 
.063164 
.004637 
.029187 


18 
90 

.052404 
.073700 
.005926 


1^  s.i. 


20 
100 

.058251 
.088351 
.007729 


.145682  .132030 


1^  s.i. 

25 
120/2 

.069121 
.116377 
.010306 
.053834 


.154331  .249638 


ON  Filling  Yarns,  up  to  Weaving 


1% 


16 
75 

.048694 
.053767 


1  %  s.i. 


.102461 


18 
85 

.052404 
.063874 


1  %  s.i. 


.116278 


18 
90 

.052404 
.070467 


1% 


.122871 


20 
100 

.058251 
.081706 


1^  s.i. 


.139957 


25 
120 

.069121 
.106940 


l%e  E 


.176061 


25 

120/4 
Hard 
twist 

.069121 

.145934 

.035462 


1  %  s.i. 


.250517 


25 
130 

.069121 
.126818 


.195939 


91 


5! 


'":} 


Cost,  Per  Pound,  op  Mill  Overhead  on 


STYTiE. 

A. 

B. 

C. 

D. 

E. 

F. 

G. 

Counts 

Tarn  costs 
from  pages 
90  and  91 

Warping 

Slashing 

Drawing-  and 
twisting-in 

ss 

.046104 
.001468 
.006850 
.000506 

55 

.078611 
.002832 
.010541 
.000408 

60 

.083517 
.002979 
.015657 
.000370 

90 

.132030 
.007293 
.026705 
.000390 

50 

.072000 
.002743 
.014138 
.000313 

60 

.083517 
.003080 
.016185 
.000309 

60 

.083517 
.003215 
.015116 
.000409 

Total 

.054928 

.092392 

.102523 

.166418 

.089194 

.103091 

.102257 

Cost,  Per  Pound,  of  Mill  Overhead  on 


Style. 

F.A. 

F.  B. 

F.  C. 

F.  D. 

Counts 

Tarn  costs 
from  pages 
90  and  91 

Warping 

Slashing 

Drawing-  and 
twisting-in 

45 

.058137 
.002082 
.012002 
.000328 

80 

.116495 
.004122 
.017416 
.000529 

40/2 
Mer. 

.063904 

.004122 

.017416 

.000529 

60 

.083517 
.003052 
.014349 
.000391 

40/2 

.063904 
.005023 
.009642 
.000820 

50 

.072000 
.005023 
.009642 
.000820 

90 

.132030 
.005023 
.009642 
.000820 

Total 

.072549 

.138562 

.085971 

.101309 

.079389 

.087485 

.147515 

92 


Warp  Yarns,  in  Plain  Styles,  up  to  Weaving 


H. 

J. 

K. 

L. 

M. 

N. 

P. 

B. 

60 

80 

60 

100 

50 

55 

70 

70 

60 

.083517 

.116495 

.083517 

.154331 

.072000 

.078611 

.102070 

.102070 

.083517 

.003146 

.004932 

.003119 

.004635 

.004635 

.002904 

.004496 

.004524 

.003208 

.014055 

.030043 

.011610 

.022504 

.022504 

.010810 

.016195 

.016387 

.016537 

.000428 

.000399 

.000395 

.000440 

.000440 

.000407 

.000377 

.000398 

.000405 

.101146 

.151869 

.098641 

.181910 

.099579 

.092732 

.123138 

.123379 

.103667 

Warp  Yarns,  in  Fancy  Styles,  up  to  Weaving 


F.  E. 

F.  F. 

F.  G. 

F.  H. 

F.K. 

F.  M. 

65/2 
H.  T. 

45 
H.  T. 

65/2 

120/2 

80/2 

40/2 

50 

50 

60 

60 

.163937 

.083205 

.146385 

.249638 

.145682 

.063904 

.072000 

.072000 

.083517 

.083517 

.001936 

.001936 

.003004 

.003004 

.001976 

.001976 

.001976 

.002569 

.003045 

.003153 

.011928 

.011928 

.019733 

.019733 

.010735 

.010735 

.010735 

.010127 

.011337 

.013206 

.000337 

.000337 

.000393 

.000393 

.000540 

.000540 

.000540 

.000626 

.000628 

.000435 

.178138 

.097406 

.169515 

.272768 

.158933 

.077155 

.085251 

.085322 

.098527 

.100311 

93 


t! 


■  I 


Total  Ovebhbad  Cost,  Pbb 


Style 


Counts  warp 
Counts  filling 
%  warp 
%  filling 

Warp  cost 
Filling  cost 
Weaving 

Cloth  room 

Office 

and  storage 


A. 


B. 


Total 


35 
50 
59 
41 

.032408 
.023642 
.029077 
.002410 
.010355 


.097892 


55 
60 
51 
49 

.047120 
.038126 
.049407 
.004097 
.015570 


c. 


.154320 


60 
85 
59 
41 

.060489 
.047674 
.064929 
.005663 
.019090 


D. 


E. 


.197845 


90 

130 

59 

41 

.098187 
.080335 
.095689 
.007933 
.029729 


.311873 


50 
75 
60.2 
39.8 

.053695 
.040779 
.057233 
.005928 
.016831 


F. 


.174466 


60 
75 
57.2 
42.8 

.058968 
.043853 
.065557 
.006796 
.018618 


G. 


.193792 


60 

85 
60 
40 

.061354 
.046511 
.063950 
.005302 
.019113 


.196230 


Total  Overhead  Cost,  Peb 


Style 


Counts   warp 
Counts  filling 
%   warp 
%  filling 

Warp  cost 
Pilling  cost 
Weaving 

Cloth  room 

Office  and 
storage 


F.A. 


Total 


45 
70 
61 
39 

.044255 
.036724 
.088835 
.005282 
.020997 


F.B. 


80 
100 
43 
27.3 

.059582 
.038208 


.196093 


.097790 


40/2  Mer. 
40/2  Mer. 

15.8 

13.9 

.013583 
.007803 
.131875 
.004969 
.039553 


F.C. 


.197783 


60 
75 
59 
41 

.059772 
.042009 
.095708 
.005697 
.023912 


F.D. 


40/2 


.003969 


.227098 


.003969 


50 

130 

32 

21 

.027995 
.041147 
.111705 
.004458 
.048141 


90 


42 


.061956 


.233446 


.061956 


Pound,  on  Plain  Styles 


H. 


60 
90 
62.5 
37.5 

.063216 
.046077 
.061962 
.005138 
.019115 


J. 


.195508 


80 

120 

63 

37 

.095677 
.065143 
.076050 
.007403 
.025366 


K. 


,269639 


60 
90 
69.5 
30.5 

.068555 
.037476 
.056868 
.006294 
.018434 


L. 


.187627 


100 


25.3 


.046023 


.046023 


50 
120 
44.6 
30.1 

.044412 
.052994 
.076050 
.006998 
.023224 


.203678 


M. 


55 
75 
59 
41 

.054712 
.042009 
.059935 
.004969 
.018359 


.179984 


N. 


70 
45 
29 
71 

.035710 
.044151 
.052999 
.003253 
.014090 


.150203 


P. 


70 
45 
32 
68 

.039481 
.042286 
.049085 
.003253 
.013818 


.147923 


E. 


60 


74 


.076714 

.114892 
.007051 
.023080 


.221737 


V , ' 


.249701 


Pound,  on  Fancy  Styles 


F.E. 


65/2  H.T. 


13.5 


.295573 

94 


.299371 


^ 


.024049 


45  H.T 
120/4 
38.25 
48.25 

.037258 
.120874 
.044754 
.004111 
.026657 


F.F. 


65/2 


3.5 


.005933 


.024049 


.233654 


.005933 


120/2 
50 
56.4 
40.1 

.153841 
.023123 
.076227 
.007996 
.037273 


F.G. 


80/2 


43.6 


.069295 


.298460 


.069295 


40/2 
50 
7.2 
26 

.005555 
.014993 
.051246 
.005374 
.024778 


F.H. 


F.K. 


50 


23.2 


.019778 


.101946 


.019778 


.154138 


50 

60 

50 

90 

54 

67 

46 

33 

.046074 

.066013 

.026525 

.040547 

.058819 

.085865 

.002487 

.005181 

.020233 

.029724 

.227330 


F.M. 


60 


85 


.085264 

.169055 
.006979 
.050129 


.311427 


.257703 


.304393 


.191019 


95 


I 


)  m 


*    : 


I- 


i 


Part  III 


EAW  STOCK  COST 

The  cost  per  pound  of  the  cotton  in  the  yarn  or  cloth  is 
not  the  same  as  the  price  per  pound  paid  by  the  mill,  since  for 
each  pound  of  cotton  purchased,  there  will  not  be  turned  out 
a  pound  of  finished  product,  owing  to  the  waste  that  is  taken 
from  the  cotton  at  the  different  machines.  It  is  necessary, 
therefore,  when  calculating  the  cost  of  any  product,  to  first 
ascertain  the  actual  cost  per  pound  of  the  cotton  in  the  fin- 
ished state. 

Several  items  are  essential  to  a  correct  solution  of  this 
problem,  and  these  items  may  be  stated  somewhat  as  fol- 
lows : 

a— The  amount  of  raw  stock  put  into  operation  during  a 
stated  period. 

b — Stock  in  process  at  beginning  of  period. 

c — Stock  in  process  at  end  of  period. 

d — Value  of  waste  sold. 

Two  other  items  are  also  sometimes  taken  into  consid- 
eration, namely,  the  amount  of  cotton  on  hand  at  the  begin- 
ning of  the  period  and  the  amount  on  hand  at  the  end  of  the 
period. 

In  the  case  of  a  mill  using  one  class  of  stock  and  running 
it  all  carded  or  all  combed,  it  would  be  necessary,  in  order  to 
obtain  the  cost  per  pound  of  the  cotton  as  it  enters  the  picker 
and  using  items  a,  b,  and  c,  to  add  the  pounds  of  stock  in 
process  at  the  beginning  of  the  period,  and  also  its  value,  to 
the  pounds  of  stock  put  into  process  during  the  period  to- 
gether with  its  value.  From  these  results  subtract  the  pounds 
of  cotton  in  process  at  the  end  of  the  period  and  also  the 
value.    The  results  obtained  are  the  pounds  of  cotton  to  be 

96 


charged  to  production  for  the  period  and  also  the  cost.  The 
cost  divided  by  the  pounds  gives  the  cost  per  pound  that 
should  be  used  as  the  cotton  cost  at  the  picker. 

If  the  stock  on  hand  at  the  beginning  of  the  period  is  to 
be  taken  into  consideration,  together  with  the  stock  on  hand 
at  the  end  of  the  period,  then  the  equation  will  be  as  fol- 
lows : 

(Pounds  and  value  of  cotton  on  hand  at  beginning  of 
period  +  pounds  and  value  of  cotton  in  process  at  beginning 
of  period  +  pounds  and  value  of  cotton  purchased  during 
period) — (pounds  and  value  of  cotton  on  hand  at  end  of 
period  +  pounds  and  value  of  cotton  in  process  at  end  of  the 
period). =pounds  and  value  to  be  charged  up  to  production 
for  the  period. 

Few  mills,  however,  are  so  fortunate  as  to  be  running  on 
one  class  of  work,  and  in  the  majority  of  cases  many  different 
kinds  of  cotton  will  have  to  be  contended  with.  When  this  is 
the  case  the  different  stocks  must  be  reported  on  separately 
and  the  cost  per  pound  found  for  each.  Take  the  case  of  the 
mill  being  used  as  an  illustration,  there  are  seven  different 
stocks  being  run,  namely,  1%,  VA,  1^/4E,  1%,  1%  s.  i.,  l^eE 
and  1%  s.  i.  Moreover,  the  1^/4  is  split,  some  being  carded  and 
some  combed.  In  obtaining  the  cost  per  pound  in  the  finished 
yarn  of  the  above  cotton  it  will  be  assumed  that  the  different 
reports  show  the  pounds  of  each  kind  opened  at  the  pickers, 
also  the  average  price  of  each  to  be  as  follows : 


stock. 

Pounds. 

Average  Price. 

1% 

3875 

.15 

1% 

17791 

.17% 

1%B. 

4070 

.20 

1% 

8658 

.21 

1%  8.1. 

1659 

.22 

ITieE. 

1132 

.24 

1%  s.i. 

2488 

.26 

n 


The  waste  report  is  as  follows : 


':<i 

■^ 


n; 


I 

■  i 

-•.  .1' 


Kind. 

Value. 

Comber 
All  other 

536.90 

258.78 

Total 

795.68 

To  apportion  the  value  of  the  waste  sold,  among  all  the 
different  kinds  of  cotton  upon  the  same  basis,  would  man- 
ifestly be  unfair,  since  the  combed  stock  loses  much  more  in 
waste  than  does  the  carded  stock.  It  is  first  necessary  there- 
fore to  find  some  equitable  basis,  on  which  this  value  may  be 
distributed.  A  good  method  is  to  find  a  percentage  basis  in 
the  following  manner : 

First  place  the  pounds  of  carded  work  produced  and  the 
pounds  of  combed  work  produced  on  the  same  basis,  that  is 
find  the  number  of  pounds  of  combed  work  that  would  have 
been  produced  if  it  had  been  run  as  all  carded.  This  is  ob- 
tained by  dividing  the  pounds  produced  by  100%  less  the  per 
cent,  taken  out  at  the  combers. 

The  following  table  shows  the  pounds  of  yam  made  from 
the  different  combed  stocks,  also  the  percentage  taken  out  at 
the  combers: 


stock. 

Pounds 
Yarn  Run. 

Per  Cent, 
on  Combers. 

1^ 

8346 

18 

1%B 

2802 

18 

1% 

5696 

18 

1  %  s.l. 

1066 

20 

l%eE 

785 

18 

1  ^  8.1. 

1595 

20 

Take  the  case  of  the  1%  combed,  there  were  8346  lbs.  of 
yam  made  from  this  stock  and  18%  waste  was  taken  out  at 
the  combers.     Had  this  been  carded  work,  the  number  of 


pounds  put  into  operation  would  have  yielded  8346  -h  .82  or 
10178 ;  that  is,  if  the  number  of  pounds  of  yam  from  the  I14 
combed  stock  is  considered  as  10178,  and  not  8346,  it  will  be  on 
an  equal  percentage  basis  with  the  carded  work. 

Working  out  each  stock  in  the  above  manner  gives 


iy4 

iy4E 

1% 


8346  -^  .82  =  10178 
2802 -T- .82=  3417 
5696^.82=  6946 


13/8  s.  i.  1066 
1%6  E  785 
11/2  s.  i.     1595 


.80=  1333 
.82  =  957 
.80=   1994 


These  weights  may  now  be  used,  together  with  the  pounds 
of  yam  made  from  the  carded  stock,  with  which  to  work  out 
a  percentage  table  that  will  show  the  amount  to  be  credited 
to  each  stock  for  waste  sold,  other  than  the  comber  waste. 
The  following  table  shows  the  different  items  worked  out  in 
this  manner. 

The  first  column  indicates  the  different  stocks;  the  sec- 
ond column  shows  the  number  of  pounds  of  each  stock  there 
would  be  in  the  finished  yam,  provided  it  was  all  carded;  the 
third  column  gives  the  percentage  the  number  of  pounds  of 
each  stock  bears  to  the  total  number  of  pounds ;  and  the  last 
column  gives  the  results  obtained  by  multiplying  the  amount 
to  be  distributed  (258.78)  by  the  percentage  of  each  stock. 

Value  of  Waste  to  be  Distributed,  258.78 


stock. 

Pounds. 

Per  Cent. 

Value  of  Waste. 

1% 

3107 

9.70 

25.10 

1%  carded 

4092 

12.78 

33.07 

1%  combed 

10178 

31.78 

82.24 

1%E 

3417 

10.67 

27.61 

1% 

6946 

21.69 

56.13 

1%  8.1. 

1333 

4.16 

10.77 

IVieE 

957 

2.99 

7.74 

1^  s.  i. 

1994 

6.23 

16.12 

Total 

32024 

100.00 

258.78 

99 


il 


i\ 


f  > 


!( j;il! 


t    ; 


Using  the  same  numbers  for  the  pounds  of  the  different 
stocks,  another  percentage  table  may  be  worked  out  for  the 
combed  stock  alone.  The  results  are  as  shown  in  the  fol- 
lowing : 

Value  of  Comber  Waste  to  be  Distributed,  536.90 


stock. 

Pounds. 

Per  Cent. 

Value  of  Waste. 

1^  combed 

10178 

41.00 

220.13 

1%B 

3417 

13.75 

73.83 

1% 

6946 

28.00 

150.33 

1%  s.  1. 

1333 

5.37 

28.83 

r/i6  E 

957 

3.85 

20.67 

1  %  s.  i. 

1994 

8.03 

43.11 

Total 

24825 

100.00 

536.90 

Adding  the  value  of  the  comber  waste  to  that  of  all  other 
waste,  on  the  combed  stock,  gives  the  following: 


stock. 

1%  combed 

IV4E 

1% 

1%  s.  1. 

1%6E 

1  %  s.  i. 

Comber  waste 
Other  waste 

220.13 
82.24 

73.83 
27.61 

150.33 
56.13 

28.83 
10.77 

20.67 
7.74 

43.11 
16.12 

Total 

302.37 

101.44 

206.46 

39.60 

28.41 

59.23 

There  remains  to  be  determined  what  proportion  of  the 
1^/4  stock  that  is  put  into  the  pickers,  belongs  to  the  carded 
work,  and  what  proportion  belongs  to  the  combed  work.  This 
may  be  obtained  by  using  the  weight  of  finished  carded  work 
turned  out  (4092  lbs.)  and  the  weight  of  finished  combed  work 
on  the  carded  basis  (10178  lbs.).  The  sum  of  these  two  num- 
bers is  14270,  then 

14270 :4092 : :17791  (total  pounds  IV4  opened): 
the  pounds  going  to  carded  work,  or  5101.     17791 — 5101= 
12690  lbs.  1^/4  used  for  combed  work. 

100 


Assembling  the  foregoing  figures,  gives  the  following 
data  to  work  with  when  obtaining  the  actual  cost  per  pound  of 
the  cotton  in  the  finished  yam. 


stock. 

Pounds, 
Opened. 

Average  Price. 

Waste  Value. 

Pounds  Yarn. 

1% 

3875 

.15 

25.10 

3045 

1%  carded 

5101 

.17% 

33.07 

4010 

1%  combed 

12690 

.17% 

302.37 

8179 

1%E 

4070 

.20 

101.44 

2746 

1% 

8658 

.21 

206.46 

5581 

l%s.l. 

1659 

.22 

39.60 

1045 

ITieE 

1132 

.24 

28.41 

770 

1^  s.  i. 

2*488 

.26 

59.23 

1565 

To  find  the  cost  per  pound  of  the  cotton  in  the  finished 
yam,  having  the  above  data,  multiply  the  pounds  opened  by 
the  average  price  per  pound.  From  this  result  subtract  the 
value  of  the  waste  sold  and  divide  the  remainder  by  the 
pounds  of  yam  spun.  The  following  figures  give  the  cost  per 
pound,  in  the  finished  yam,  for  each  stock  being  run : 


(3875X.15)— 25.10 
3045 


=.182623  cost  per  lb.  of  1V% 


(5101X.175)— 33.07 
4010 


=.214365  cost  per  lb.  of  1%  carded 


(12690X.175)— 302.37 


8179 


(4070X.20)— 101.44 
2746 


=.234549  cost  per  lb.  of  VA  combed 


=.259490  cost  per  lb.  of  l^^E 


101 


i 


(8658X.21)— 206.46 


5581 


(1659X.22)— 39.60 
1045 

(1132X.24)— 28.41 
770 

(2488X.26)— 59.23 
1565 


=.288786  cost  per  lb.  of  1% 


=.311368  cost  per  lb.  of  1%  s.  i. 


=.315935  cost  per  lb.  of  VAq  E 


=.375495  cost  per  lb.  of  li/^  s.  i. 


After  the  cost  per  pound  of  the  cotton  in  the  finished 
yam  has  been  obtained,  it  is  necessary  to  attach  to  each  style 
the  cost  of  the  cotton  in  both  the  warp  and  the  filling.  Since, 
in  practically  all  of  the  styles  being  run,  the  warp  and  filling 
are  made  from  different  stocks,  the  percentage  of  warp,  also 
Ox  filling,  in  a  pound  of  cloth  must  be  taken  into  considera- 
tion. Take  style  A,  for  an  illustration,  the  count  of  the  warp 
yam  is  35s  which  is  made  from  1%  stock,  and  in  the  yam 
this  stock  costs  .182623  per  lb.  The  percentage  of  the  cloth 
made  from  the  warp  is  59,  then  59%  of  .182623,  or  .107747, 
is  the  cost  of  the  cotton  entering  into  the  warp  in  one  pound 
of  cloth. 

Similarly,  the  count  of  the  filling,  in  this  style,  is  50s, 
which  is  made  from  1%  carded  stock,  and  in  the  yarn  this 
stock  costs  .214365  per  pound.  In  one  pound  of  cloth  there  is 
41%  of  filling,  then  41%  of  .214365,  or  .087889,  is  the  cost  of 
the  cotton  entering  into  the  filling  in  one  pound  of  cloth. 
.107747  +  .087889,  or  .295636,  gives  the  cost  of  cotton,  in 
one  pound  of  cloth.  This  method  is  followed  in  the  table 
on  pages  104  and  105,  which  shows  the  cost  of  the  cotton  in 
one  pound  of  cloth,  for  each  of  the   styles  being  run. 

Note  that  style  B  is  the  only  one  in  which  both  the  warp 
and  filling  are  spun  from  the  same  stock;  the  stock,  in  both 
cases,  being  1%  combed.  In  such  a  case  it  is,  of  course,  not 
necessary  to  deal  with  the  percentage,  the  cost  of  the  cotton 

102 


m  a  pound  of  cloth  being  the  same  as  the  cost  per  pound  of 
the  cotton  in  the  yam. 

In  style  E  and  F.  M.,  both  of  which  call  for  silk  filling, 
the  cost  of  this  portion  of  the  cloth  is  dealt  with  for  the  first 
time.  It  is  assumed  that  the  22/26  denier  silk,  in  style  R,  cost 
the  mill  2.90  per  pound,  and  that  the  14/16  denier  silk  in  style 
F.  M.  cost  3.35  per  pound. 

Since  the  filling,  in  style  R,  represents  26%  of  the  weight 
of  the  cloth,  then  26%  of  2.90,  or  .7540,  is  the  cost  of  the 
filling  in  one  pound  of  the  cloth. 

In  stlye  F.  M.  the  filling  constitutes  15%  of  the  weight 
of  the  cloth,  then  15%  of  3.35,  or  .5025  is  the  cost  of  the  fill- 
ing in  one  pound  of  this  cloth. 


103 


1^1 


n 


1  . 

1  ■' 


■1  \ 


Cotton  Costs  on 


Style 

A. 

B. 

c. 

D. 

E. 

F. 

G. 

Counts  warp 
and  cotton 

Counts  filling 
and  cotton 

1% 

35 

1% 
50 

1% 

55 

1^ 
60 

1% 

60 

1%  s.  i. 

85 

1% 

90 
1  %  s.  i. 
130 

1% 

50 

1% 
75 

1% 

60 

1% 
75 

1% 

60 

1%  s.  i. 

85 

%  warp 

59 

51 

59 

59 

60.2 

% 

57.2 

60 

%  filling 

41 

49 

41 

41 

39.8 

42.8 

40 

Warp  cost 

.107747 

Warp& 
filling. 

.138384 

.170383 

.141198 

.134162 

.140729 

Filling  cost 

.087889 

same 
stock. 

.127661 

.153953 

.114937 

.123600 

.124547 

Total 

.195636 

.234549 

.266045 

.324336 

.256135 

.257762 

.265276 

Cotton  Costs  on 


Style 

F.A. 

F.B. 

F.C. 

F.D. 

Counts  warp 
and  cotton 

Counts  filling 
and  cotton 

1% 
45 

1% 
70 

1% 

80 

1% 
100 

1% 
40/2  Mer. 

1% 
40/2  Mer. 

1% 

60 

1% 
75 

1% 

40/2 

1% 
50 
1  %  s.  i. 
130 

1% 
90 

%  warp 

61 

43 

15.8 

59 

5 

32 

42 

%   filling 

39 

27.3 

13.9 

41 

21 

Warp  cost 

.130762 

.124178 

.028854 

.138384 

.009131 

.075055 

.121290 

Filling  cost 

.112626 

.078838 

.025384 

.118402 

.078854 

Total 

.243388 

.203016 

.054238 

.256786 

.009131 

.153909 

.121290 

.257254 


.284330 


104 


Plain  Styles 


H. 

J. 

K. 

L. 

M 

N. 

P. 

R. 

1% 

60 

1%  s.  i. 

90 

1% 
80 
1  %  s.  i. 
120 

1% 

60 

1%  s.  i. 

90 

1  %  s.  i. 
100 

1^ 
50 
1  %  s.  i. 
120 

1^ 

55 

1% 
75 

1% 

70 

1%E 

45 

1% 
70 

1%E 
45 

1% 

60 
22/26 
Denier 

62.5 

63 

69.5 

25.3 

44.6 

59 

29 

32 

74 

37.5 

37 

30.5 

30.1 

41 

71 

68 

26 

.146593 

.181935 

.163011 

.095000 

.104609 

.138384 

.083748 

.092411 

.173566 

.116763 

.138933 

.094967 

.113024 

.118402 

.184238 

.176453 

.7540 

.263356 

.320868 

.257978 

.095000 

.217633 

.256786 

.267986 

.268864 

.927566 

Y 

.312633 


Fancy  Styles 


F.E. 

F.F. 

F.G. 

F.  H. 

F.K. 

F.M. 

1%E 
65/2  H.T. 

1%E 
45  H.T. 

VAeE 
120/4 

l^E 
65/2 

1  %  s.  i. 
120/2 

1% 
50 

1% 

80/2 

1% 
40/2 

1V4 
50 

1% 
50 

1% 

50 
50 

60 

1%  s.  i. 

90 

1% 

60 
14/16 
Denier 

13.5 

38.25 

3.5 

56.4 

43.6 

7.2 

23.2 

54 

67 

85 

48.25 

40.1 

26 

46 

33 

15 

.035031 

.099255 

.009082 

.211779 

.125910 

.013149 

.054415 

.126656 

.157148 

.199366 

.152438 

.085960 

• 

.055735 

.098608 

.102751 

.5025 

.035031 

.251693 

.009082 

.297739 

.125910 

.068884 

.054415 

.225264 

.259899 

.701866 

y\^ 


y^ 


.286724 


.306821 


Y 

.249209 


105 


Part  IV 


SUMMARY  OF  ALL  COSTS  AND  CONCLUSION 

Having  obtained  the  cost  per  pound  of  labor,  fixed 
charges,  and  cotton,  for  each  of  the  different  styles  being 
run,  it  is  next  necessary  to  assemble  these  different  costs  for 
each  style,  in  order  to  obtain  the  total  cost  per  pound  of 
manufacturing.  Knowing  the  total  manufacturing  cost  per 
pound,  the  cost  per  yard  is  readily  obtained  by  dividing  the 
total  cost  per  pound,  of  any  style,  by  the  yards  per  pound  of 
that  style. 

Take  style  A,  for  an  illustration,  the  labor  cost  per  pound 
on  this  style  is  .083375;  the  cost  per  pound  of  overhead 
is  .097892  and  the  cotton  cost  per  pound  is  .195636,  making  a 
total  manufacturing  cost  of  .376903  per  lb.  This  style  weighs 
five  yards  to  the  pound,  then  .376903-^5,  or  .075381,  is  the 
total  manufacturing  cost  per  yard  on  this  style. 

This  is  the  method  followed  in  the  table  shown  on  pages 
108  and  109,  and  which  gives  the  total  manufacturing  cost  per 
pound,  also  per  yard,  for  each  of  the  different  styles  dealt 
with  in  this  work. 


There  are  several  points  of  more  or  less  importance  which 
have  not  been  dealt  with  previously,  in  this  work,  as  it  was 
considered  better  to  postpone  them  for  later  pages  where 
they  could  be  considered  under  one  heading.  Many  of  these 
questions,  to  be  taken  up  at  this  time,  must  be  decided  in- 
dividually, according  to  the  conditions  which  exist  in  each 
particular  case  and,  consequently,  not  much  more  can  be  done 
here  than  to  point  them  out. 

106 


As  has  previously  been  stated,  no  one  work  can  deal 
with  the  many  different  conditions  which  are  met  with  in  cot- 
ton mills,  and  it  is  the  main  object  of  a  work  of  this  kind  to 
deal  with  the  fundamental  principles  and  let  the  reader  apply 
them  as  may  best  fit  his  requirements.  The  questions  that 
are  to  be  considered  in  the  next  few  pages,  will  be  taken  up 
under  the  headings  of  labor,  overhead  and  cotton,  thus  deal- 
ing with  them  in  the  order  that  was  used  in  previous  pages. 

Labob 

Effect  of  waste,  at  comher,  on  cost  per  pound  at  previous 
processes :  When  obtaining  the  labor  cost  per  pound  on  the 
pickers,  also  on  the  cards,  the  final  pounds  turned  off  on  the 
jacks  were  taken  as  the  pounds  run,  although  the  ratio  be- 
tween the  carded  and  the  combed  work  produced  by  the  jacks 
does  not  give  the  correct  ratio  at  the  cards,  since  the  combed 
work  loses  much  more  in  waste  between  these  two  processes. 

To  illustrate,  suppose  the  jacks  are  turning  off  12000 
lbs.  of  1%  stock,  in  a  given  time,  and  that  of  this  amount 
4000  lbs.  are  carded  and  8000  lbs.  combed.  It  will  also  be 
assumed,  for  the  purpose  of  illustration,  that  the  carded  and 
combed  work  have  the  same  rate  of  production  on  the  cards, 
and  that  the  combers  are  taking  out  20%.  If,  now,  the  method 
adopted  in  previous  pages  to  find  the  labor  cost  per  pound 
on  the  cards  is  followed,  then  the  cost  of  labor,  which  will 
be  taken  as  21.00,  is  divided  by  the  pounds  turned  off  on  the 
jacks,  12000,  which  gives  a  labor  cost  per  pound  of  .00175 
for  the  carded  work,  and  also  for  the  combed  work. 

This,  manifestly,  is  not  correct  since  the  cost  is  being 
attached  to  the  pounds  turned  off  at  the  jacks,  and  any  waste, 
taken  out  at  the  combers,  must  increase  the  cost  per  pound 
of  picking  for  the  combed  work. 

The  correct  method  to  follow  is  to  first  place  the  combed 
work  on  the  same  basis  as  the  carded,  as  regards  pounds 
run  through  the  cards,  by  dividing  the  number  of  pounds 
combed  by  100%  less  the  per  cent  taken  out  at  the  combers. 
Using  this  result  for  the  pounds  of  combed  work,  the  pay  on 
the  cards  can  be  split  between  the  carded  and  combed  work 

107 


Total  Cost,  Peb  Pound,  Also 


"J 


I 

I 


Style 

A. 

B. 

c. 

D. 

E. 

F. 

Cost,  per  pound, 

of  labor 
Cost,  per  pound, 

of  overhead 
Cost,  per  pound, 

of  cotton 

Total  cost,  per 
pound 

Yards,  per  pound 

.083375 
.097892 
.195636 

.125365 
.154320 
.234549 

.153710 
.197845 
.266045 

.239371 
.311873 
.324336 

.135521 
.174466 
.256135 

.149909 
.193792 
.257762 

.376903 
5.00 

.514234 
8.50 

.617600 
11.75 

.875580 
16.46 

.566122 
12.30 

.601463 
14.10 

Total  cost,  per 
yard 

.075381 

.060498 

.052562 

.053194 

.046026 

.042657 

Per  Yard,  on  Plain  Styles 


Total  Cost,  Per  Pound,  Also 


Style 

F.A. 

F.B. 

F.C. 

F.D. 

F.E.  ' 

F.F. 

Cost,  per  pound, 

of  labor 
Cost,  per  pound, 

of  overhead 
Cost,  per  pound, 

of  cotton 

.169063 
.196093 
.243388 

.336287 
.295573 
.257254 

.192528 
.227098 
.256786 

.387610 
.299371 
.284330 

.214630 
.257703 
.286724 

.300111 
.304393 
.306821 

Total  cost,  per 
pound 

Yards  per  pound 

.608544 
10.96 

.889114 
10.31 

.676412 
11.82 

.971311 
9.25 

.759057 
8.53 

.911325 
16.59 

Total  cost,  per 
yard 

.055524 

.086238 

.057226 

.105007 

.088987 

.054932 

G. 

H. 

J. 

K. 

L. 

M. 

N. 

P. 

E. 

.153894 
.196230 
.265276 

.153907 
.195508 
.263356 

.204240 
.269639 
.320868 

.794747 
15.36 

.148429 
.187627 
.257978 

.186990 
.249701 
.312633 

.147824 
.179984 
.256786 

.113448 
.150203 
.267986 

.111259 
.147923 
.268864 

.185833 
.221737 
.927566 

.615400 
11.00 

.612771 
10.66 

.594034 
13.06 

.749324 
14.52 

584594 
10.31 

.531637 
6.75 

.528046 
6.75 

1.335136 
14.63 

.055945 

.057483 

.051741 

.045485 

.051606 

.056702 

.078761 

.078229 

.091260 

Per  Yard,  on  Fancy  Styles 


F.G. 

F.H. 

F.K. 

F.M. 

.199500 
.191019 
.249209 

.162910 
.154138 
.225264 

.239330 
.227330 
.259899 

.403622 
.311686 
.701866 

.639728 
11.15 

.542312 
5.16 

.726559 
10.75 

1.417174 
14.48 

.057375 

.105099 

.067587 

.097871 

I 


108 


109 


3*' 


Total  Cost,  Per  Pound,  Also 


Style 


Cost,  per  pound, 

of  labor 
Cost,  per  pound, 

of  overhead 
Cost,  per  pound, 

of  cotton 

Total  cost,  per 
pound 

Yards,  per  pound 


A. 


B. 


C. 


D. 


Total  cost,  per 
yard 


.083375 
.097892 
.195636 


.376903 
5.00 


.075381 


.125365 
.154320 
.234549 

.514234 
8.50 


.153710 
.197845 
.266045 


E. 


.060498 


.617600 
11.75 


,052562 


.239371 
.311873 
.324336 


F. 


.135521  .149909 


.174466 
.256135 


,875580 
16.46 


,053194 


.566122 
12.30 


.193792 
.257762 


601463 
14.10 


.046026 


042657 


Total  Cost,  Per  Pound,  Also 


Style 

F.  A. 

F.B. 

F.C. 

F.D. 

F.E.  ' 

F.F. 

Cost,  per  pound, 

of  labor 
Cost,  per  pound, 

of  overhead 
Cost,  per  pound, 

of  cotton 

Total  cost,  per 
pound 

Yards  per  pound 

.169063 
.196093 
.243388 

.336287 
.295573 
.257254 

.192528 
.227098 
.256786 

.387610 
.299371 
.284330 

.214630 
.257703 
.286724 

.300111 
.304393 
.306821 

.608544 
10.96 

.889114 
10.31 

.676412 
11.82 

.971311 
9.25 

.759057 
8.53 

.911325 
16.59 

Total  cost,  per 
yard 

.055524 

.086238 

.057226 

.105007 

.088987 

.054932 

Per  Yard,  on  Plain  Styles 


G. 

H. 

J. 

K 

L. 

M. 

N. 

P. 

B. 

.153894 
.196230 
.265276 

.153907 
.195508 
.263356 

.204240 
.269639 
.320868 

. 

.794747 
15.36 

.148429 
.187627 
.257978 

.186990 
.249701 
.312633 

.147824 
.179984 
.256786 

.113448 
.150203 
.267986 

.111259 
.147923 
.268864 

.185833 
.221737 
.927566 

.615400 
11.00 

.612771 
10.66 

.594034 
13.06 

.749324 
14.52 

584594 
10.31 

.531637 
6.75 

.528046 
6.75 

1.335136 
14.63 

.055945 

.057483 

.051741 

.045485 

.051606 

.056702 

.078761 

.078229 

.091260 

Per  Yard,  on  Fancy  Styles 


F.G. 

F.H. 

F.K. 

F.M. 

.199500 
.191019 
.249209 

.162910 
.154138 
.225264 

.239330 
.227330 
.259899 

.403622 
.311686 
.701866 

.639728 
11.15 

.542312 
5.16 

.726559 
10.75 

1.417174 
14.48 

.057375 

.105099 

.067587 

.097871 

108 


109 


f 


by  proportion,  or  on  a  percentage  basis,  after  which  the  cost 
per  pound  is  obtained  by  dividing  the  labor  cost  of  either 
the  carded  or  combed  work  by  the  number  of  pounds  turned 
out  at  the  jacks,  on  that  work. 

This  procedure  is  as  follows,  taking  the  production  and 
pay  just  given : 

8000  (lbs.  combed)--.80  (100%— 20%)  =10000  lbs. 

10000  (lbs.  combed) +4000  (lbs.  carded)=14000  lbs. 

10000-f-14000-=.7143,  or,  71.43% 

4000-f-14000=.2857,  or,  28.57% 

71.43%  of  21.00  (total  labor  cost)=15.00,  labor  cost  to  be 

charged  to  the  combed  work. 
28.57%of  21.00=6.00,  labor  cost  to  be  charged  to  the  carded 

work. 

15^8000  (lbs.  combed  work  produced  on  jacks)  =.001875,  cost 

per  pound  on  combed  work. 
6.00^-4000  (lbs.  carded  work  produced  on  jacks)=.0015,  cost 

per  pound  on  carded  work. 

Comparing  these  figures  with  .00175,  which  is  the  cost 
per  pound  obtained  by  dividing  the  total  of  the  labor  pay 
by  the  pounds  run,  it  is  found  that  this  figure  favors  the 
combed  work  to  the  extent  of  .000125  per  pound,  while  it 
overcharges  the  carded  work  .00025  per  pound. 

There  arises  the  question,  does  the  difference  in  the  fig- 
ures justify  taking  this  point  into  consideration,  and  the 
answer  to  this  question  will  always  depend  upon  the  condi- 
tions under  which  the  work  is  being  done.  The  influence  of 
the  comber  waste  on  the  labor  cost  per  pound  at  the  pickers 
and  cards,  was  not  taken  into  consideration  when  finding 
the  labor  costs  in  this  work,  as  it  was  desired  to  bring  out, 
on  those  machines,  only  the  influence  that  the  differences  in 
the  rate  of  production  has  upon  the  labor  cost  per  pound 
of  the  different  stocks. 

Under  cotton  costs,  the  distinction  between  the  carded 
and  combed  work  was  taken  into  consideration  when  split- 
ting the  value  of  the  waste  sold,  other  than  comber  waste. 

Effect  of  waste,  in  spinning  room,  on  cost  per  pound  in 
card  room :    When  obtaining  the  labor  cost  per  pound,  in  the 

110 


card  room,  the  pounds  turned  out  at  the  jacks  were  taken  as 
the  number  of  pounds  run.  This  number  of  pounds,  how- 
ever, does  not  represent  the  number  of  pounds  of  yam  made, 
since  there  is  a  certain  loss  in  the  spinning  room,  due  to  the 
waste.  It  is  not,  consequently,  accurate  to  use  the  pounds 
produced  at  the  jacks,  the  accurate  method  being  to  use  the 
pounds  produced  on  the  spinning  frames.  To  adopt  this 
method,  however,  would  mean  combining  the  two  distinct  de- 
partments of  carding  and  spinning,  when  finding  the  labor 
cost  per  pound.  There  are  many  disadvantages  to  this 
method  and  it  is  much  better  to  deal  with  each  department 
separately,  as  was  done  when  finding  the  labor  cost.  There 
should  be,  however,  some  allowance  made  for  the  difference 
between  the  pounds  of  roving  and  the  pounds  of  yam  made 
from  it.  A  good  method  to  follow  is  to  divide  the  total  labor 
cost  per  pound,  in  the  card  room,  by  100%  less  the  per  cent 
of  waste  taken  out  in  the  spinning  room.  An  illustration  wilf 
serve  to  make  this  point  clearer. 

Suppose  that,  after  the  proper  distributions  of  the  labor 
cost  in  the  card  room,  it  is  found  that  a  certain  hank  roving 
is  costing  3c  per  pound  for  labor  in  this  department.  This 
cost  is  based  on  the  pounds  run  on  the  jacks,  and  is  correct 
for  the  cost  so  far  as  the  finished  roving  is  concemed,  but  if 
this  cost  per  pound  in  the  card  room  is  added  to  the  cost  per 
pound  in  the  spinning  room,  in  order  to  obtain  the  cost  per 
pound  of  the  finished  yam,  then  the  figures  are  not  correct, 
since  the  number  of  pounds  of  roving  does  not  agree  with 
the  number  of  pounds  of  yarn  made  from  that  roving,  the 
stock  having  lost  a  certain  amount  of  waste  in  the  spinning 
room. 

If  this  waste  amounts  to  2%,  then  .03,  the  labor  cost  per 
pound  on  the  roving,  is  100%— 2%,  or  98%,  of  the  carding 
cost  in  the  finished  yarn.  Then,  .03-f-.98,  or,  .030612  is  the 
cost  per  pound  of  carding  that  should  be  added  to  the  cost 
per  pound  of  spinning,  when  finding  the  total  labor  cost  per 
pound  on  the  yarn. 


Ill 


m 


Overhead 

Supplies  required  when  starting  a  mill: — ^In  taking  the 
cost  of  the  machinery,  for  the  different  units,  when  making 
the  distribution  for  the  overhead  charges,  the  cost  of  all  sup- 
plies required  to  put  the  machinery  into  running  condition, 
was  added  to  the  cost  of  the  machines  themselves.  Conse- 
quently, the  charge  for  depreciation  includes  a  charge  against 
these  supplies.  There  was,  however,  a  separate  charge  made 
for  all  supplies  purchased  during  the  period  the  mill  was 
run,  and  the  cost  of  these  supplies  was  distributed  to  each 
unit  under  the  heading  of  supplies.  Thus,  there  is  a  double 
charge  against  this  item,  which,  if  possible,  should  be  avoided. 

In  some  cases,  only  those  supplies  that  have  a  life  equal 
to  that  of  the  machinery  are  included  with  the  cost  of  the 
machinery,  while  the  purchase  of  other  supplies  that  depre- 
ciate more  rapidly,  such  as  spools,  bobbins,  shuttles  and  so 
on,  and  which  must  be  obtained  when  the  mill  is  started,  is 
considered  as  a  part  of  the  works  expense.  This  method 
naturally  throws  an  undue  burden  on  the  manufacturing  cost, 
as  the  item  of  supplies,  necessary  when  starting  a  mill,  is  a 
large  one.  It  has,  however,  the  advantage  of  allowing  the 
cost  of  any  future  supplies,  purchased  to  take  the  place  of 
those  worn  out,  to  be  made  a  direct  charge  against  the  unit 
for  which  the  supplies  may  be  purchased. 

Possibly  a  better  method  than  either  of  the  above  is  to 
include  with  the  cost  of  the  machinery,  the  cost  of  all  sup- 
plies which  have  a  life  equal  to  that  of  the  machines,  but  to  set 
up  a  separate  depreciation  account  for  those  supplies  that 
depreciate  more  rapidly,  this  account  to  take  care  of  the  pur- 
chase of  any  supplies  made  to  replace  supplies  worn  out. 

The  term  supplies,  as  above  used,  does  not,  of  course,  in- 
clude those  supplies  that  are  being  constantly  replenished, 
such  as  oil,  for  instance,  and  which  should  always  be  made  a 
direct  charge  against  the  unit  for  which  they  are  purchased. 

Depreciation  charge  included  in  overhead:  The  ques- 
tion of  including  depreciation,  as  a  part  of  the  overhead,  will 
always  be  one  concerning  which  there  is  certain  to  be  con- 
siderable difference  of  opinion.    The  temptation  to  disregard 

113 


the  depreciation  account  in  lean  years,  and  trust  to  some 
future  time  to  take  care  of  it,  is  a  strong  one. 

Mill  buildings  and  their  contents,  however,  do  depreciate 
and  many  cases  could  be  cited  where  a  disregard  of  this  im- 
portant point  has  brought  about  the  need  for  new  capital  and 
re-organization.  A  policy  of  charging  off,  each  year,  a  cer- 
tain amount  for  depreciation,  strictly  adhered  to,  is  the  only 
safe  one  in  the  end. 

Including  the  depreciation  with  the  overhead,  in  the  man- 
ner adopted  in  this  work,  is  not,  of  course,  the  only  method  of 
taking  care  of  this  item,  but  it  would  seem  to  be  as  accurate 
and  convenient  as  any.  Moreover,  if  depreciation  is  made  a 
part  of  the  manufacturing  cost,  it  is  definitely  known  at  what 
price  each  style  must  be  sold  in  order  to  cover  this  item.  The 
amount  that  should  be  charged  off  for  depreciation  on  the 
buildings  and  machinery  must  be  left  for  each  one  to  decide 
as  one's  judgment  may  determine,  the  main  point  being  that 
something  is  so  charged. 

In  this  work  depreciation  has  been  taken  at  2^^%  for 
buildings  and  4%  for  machinery,  which  may  be  considered  a 
fair  allowance  under  ordinary  conditions. 

Including  interest  on  investment  in  overhead:  When 
figuring  the  overhead,  the  item  of  interest  on  the  investment 
was  included ;  this  interest  was  figured  at  the  rate  of  six  per 
cent.  The  object  of  including  this  interest  with  the  manu- 
facturing cost  is  to  obtain  a  final  cost  figure,  on  the  product, 
which  will  return  a  fair  profit  on  the  investment.  There  may 
be  a  question  as  to  the  propriety  of  including  a  dividend  with 
the  manufacturing  costs,  and  yet,  it  would  seem  that  the 
money,  invested  in  a  manufacturing  plant,  should  be  entitled 
to  some  respect.  It  is  placed  there  with  the  expectation  of 
some  fair  return,  although  it  is  true  that  this  expectation  is 
not  always  realized. 

Again,  the  end  aimed  for,  in  all  cost  finding,  should  be 
considered.  If  it  is  to  learn  what  the  product  can  be  sold  for, 
in  order  to  return  a  new  dollar  for  an  old  one,  then  interest 
on  investment  has  no  place  in  the  overhead.  On  the  other 
hand,  if  the  object  is  to  learn  the  price  at  which  the  product 

113 


< ': 


I 


can  be  sold,  and  return  a  fair  profit  on  the  investment,  tken 
interest  on  investment  rightly  belongs  in  overhead. 

The  argument  may  be  made  that,  by  including  interest  in 
overhead,  no  means  is  given  by  which  one  may  know  what 
portion  of  the  final  figure,  for  cost,  is  manufacturing,  and 
what  portion  is  profit.  This  is  true,  and  yet,  it  is  possible  to 
have  the  advantages  of  such  ignorance  outweigh  the  disad- 
vantages. Many  times  it  is  better  not  to  know  how  much  a 
price  can  be  shaded  without  injury  to  anyone  except  the 
stockholder. 

Raw  Stock 

Apportioning  value  of  waste :  When  obtaining  the  cost 
per  pound  of  the  cotton  in  the  finished  product,  each  stock 
was  credited  with  its  portion  of  the  value  of  the  waste  sold, 
the  value  of  the  waste  being  apportioned,  to  the  different 
stocks,  on  a  percentage  basis,  worked  out  from  the  number 
of  pounds  run  on  the  different  stocks.  The  waste  item  in  a 
cotton  mill,  especially  in  one  making  combed  work,  is  a  large 
one,  and  many  mills  are  finding  it  to  their  advantage  to  keep 
a  strict  account  of  the  waste  made  from  each  one  of  the  differ- 
ent stocks  being  run.  This  method  is,  of  course,  more  accurate 
than  the  one  adopted  in  this  work,  and  is  preferable  when 
circumstances  justify  the  additional  labor  in  the  mill,  which 
such  a  system  entails. 

When  such  a  system  is  in  force,  the  amount  to  be  credited 
to  each  stock,  for  waste  sold,  is  a  matter  of  record  and  does 
not  require  being  worked  out  on  a  percentage  basis. 

Effect  of  different  methods  of  selling  cotton,  on  cost  per 
pound :  When  obtaining  the  cost  per  pound  of  the  cotton,  in 
the  finished  yam,  no  allowance  was  made  for  the  different 
methods  of  selling  American  and  Egyptian  cotton,  although 
in  some  instances  it  may  be  deemed  advisable  to  take  this 
point  into  consideration,  when  finding  the  cost  of  the  raw  stock. 
American  cotton  is  sold  by  the  gross  weight,  while  Egyp- 
tian cotton  is  sold  by  the  net  weight,  consequently  to  credit 
both  the  American  and  Egyptian  cotton  for  bagging  and 
hoops  sold,  in  proportion  to  the  number  of  pounds  of  each 

lU 


kind  of  cotton  run,  is,  manifestly,  not  accurate.  This  is  an- 
other instance  where  the  conditions  must  be  known,  before 
making  any  decision  as  to  taking  the  question  into  con- 
sideration. 


The  reader  should  not  gather  the  impression,  from  this 
work,  that  the  manufacturer  is  able,  at  all  times,  to  secure 
for  his  product  the  price  he  may  place  upon  it.  More  often 
the  product  has  to  be  sold  in  a  buyer's  market,  not  in  a  seller's 
market,  and  the  manufacturer  is  compelled  to  accept  the 
price  offered,  or  let  his  machinery  stand  idle.  The  chief  ad- 
vantage of  an  accurate  cost  system,  under  such  circumstances, 
is  that  it  enables  the  mill  to  determine  the  fabrics  which  it 
can  afford  to  manufacture,  and,  if  there  is  a  choice,  to  select 
the  one  which  offers  the  best  return. 

The  fact  that' one  mill  is  making  a  cloth  at  a  certain  price 
does  not  prove  that  a  second  mill  can  afford  to  make  the 
same  fabric  at  the  same  price.  It  is  far  better  for  the  second 
mill  to  learn  definitely  what  it  will  cost  to  make  the  cloth 
and  then  base  its  quotations  on  that  figure. 


115 


*l 


■"^v  "   A' 


,  v>-  ■ 


.  <■ 


Nichols 

A  method  of  determining  costa  in 
a  cotton  mill.  ' 


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END  OF 
TITLE 


